In an appeal against a company providing digital payment services, the Federal Regional Court of the 2nd Region recognized the company’s right to use PIS and COFINS credits for expenses incurred in complying with the General Data Protection Law.
For the court, the company’s compliance with the law was considered mandatory and indispensable, even more so when subject to sanctions for non-compliance.
Initially, the 2nd Federal Court of Rio de Janeiro had denied the company’s request, on the grounds that the obligations arising from the LGPD did not meet the criteria of essentiality and relevance to the development of business activity.
On appeal, the TRF-2 reversed the original decision, on the grounds that compliance with the LGPD is a mandatory investment by the company and is essential to the development of its activities, especially when the organization is subject to sanctions if it fails to comply.
In this way, the Court recognized the essentiality and relevance of expenses for compliance with the LGPD for companies that have in some way acquired services aimed at compliance.
Given the current scenario, where all companies that capture and use personal data for commercial purposes are obliged to comply with the General Data Protection Act, recognizing the right to credits arising from these expenses is of relevant importance for accounting and corporate tax planning.
