The article “New TRF decision limits the offsetting of credits from the exclusion of ICMS from the PIS and COFINS calculation base”, by lawyer Fábio Bernardo, is featured in the Jurid newspaper.
An injunction granted by the Federal Regional Court of the 3rd Region prevented the offsetting of credits resulting from the exclusion of ICMS from the PIS and COFINS calculation basis prior to March 15, 2017.
The decision was handed down in a rescission action filed by the Federal Government to limit the taxpayer’s right to offset and has made the matter even more complex, since previous rulings determined different procedures.
Click here to understand the case.
