PIS/COFINS: CARF approves precedent allowing crediting of “inputs of the input”
The Superior Chamber of the Administrative Council for Tax Appeals (CARF) recently unanimously approved a ruling in favor of taxpayers on the possibility of crediting PIS/COFINS on input expenses in the agricultural phase prior to industrialization. The approved precedent recognizes that “spending on inputs in the agricultural phase, known as ‘input inputs’, allows the right […]
