EXCLUSION OF ICMS FROM THE PIS AND COFINS CALCULATION BASIS - PUBLISHED THE JUDGMENT JUDGMENT

Legal Alert • 03.10.2017
Edition 10 • Year 2017

[Free translation]

We inform you that, on 10/2/2017, the Federal Supreme Court published the entire contents of the Judgment (RE 574706 / PR), which established the thesis that "ICMS does not constitute the calculation base for the incidence of PIS and Cofins ".

The publication of the content of the votes of each Minister is of paramount importance, since it allows to understand the reasons of each Judge.

With the publication of the decision, whose trial session occurred on 03/15/2017, and the subpoena by the Attorney of the National Treasury (PGFN), will start counting the deadlines for possible appeals.

The PGFN has already made public its intention to file Declaration of Impulse to modulate the effects of the decision (to be applied only from 01/01/2018). This request - if it occurs - must be decided by the STF.

We are following the progress of this process as well as the repercussion together to the individual processes of each client.

Lastly and as a precaution, we inform that the publication of the awaited decision of the Supreme Court, by itself, does not authorize the taxpayer to change the basis of calculation of the PIS / COFINS contributions, and we must wait for express guidance from Lauffer Advocacia regarding this possibility .

We remain at your disposal for further clarification.

Colaborou com esta edição Daniel Earl Nelson
Advocacia
daniel@lauffer.com.br
+55(51)3594-2011

Mais conteúdos

Sign up to receive our legal updates!

Contato

Interested or have any questions?
Get in touch!

Please contact us and we will be happy to assist you.