Forklift fuel costs generate PIS credits
The 3rd Panel of the Superior Chamber of the Administrative Council for Tax Appeals (CARF) allowed PIS/PASEP credits to be taken on fuel expenses for a rented forklift. The decision went against the ruling of the Ordinary Panel, which had denied the right to the credit since the taxpayer used LPG fuel in a rented […]
Condominium credit is only extraconcursal if it comes after reorganization, STJ decides
In a recent decision[1], the 3rd Panel of the Superior Court of Justice unanimously ruled that claims for condominium debts prior to the filing for judicial reorganization are concurrent and must be paid under the terms defined in the judicial reorganization. In other words, Justice Marco Aurélio Bellize ruled that “condominium debts are included in […]
Updating of judicial reorganization credits may have criteria that differ from the law
In a judgment on a Special Appeal[1] by a company undergoing judicial reorganization, the 3rd Panel of the Superior Court of Justice (STJ) ruled that the general meeting of creditors is free to establish a criterion for updating claims other than that provided for in article 9, II, of Law 11.101/2005, provided that it does […]
CARF decision authorizes taxpayer to take PIS/COFINS credits on packaging materials
Packaging that preserves the physical integrity of the product is part of the taxpayer’s production chain. This was the argument accepted by the 3rd Panel of the Higher Chamber of CARF (Administrative Council for Tax Appeals). In a decision , CARF allowed the use of PIS/COFINS credits on packaging material, stating that the wrappings were […]
Court recognizes right to use PIS and COFINS credits on LGPD expenses
In a recent and groundbreaking decision, the Federal Regional Court of the 2nd Region recognized, in an unprecedented way, the possibility of a company (focused on the technology sector and digital means of payment) taking advantage of PIS/COFINS credits on expenses to meet the requirements of the General Data Protection Law (LGPD). The decision of […]
TJSP recognizes the generation of ICMS credits on materials that are not consumed immediately and fully in the production process
The decision recognized that a metallurgical company could classify graphite electrodes, a material that is gradually consumed during the production process, as an intermediate product. For the purposes of generating ICMS credits on the purchase of goods by an industry, it must be analyzed whether the product used in the production process is raw material, […]
ICMS credits based on unreliable invoices, the need to demonstrate that the transaction took place and the presence of good faith
Muitas empresas ainda são surpreendidas com Autos de Infração lavrados pelo Fisco Estadual, invalidando créditos de ICMS, em razão da declaração da inidoneidade de algum fornecedor, cujos efeitos são aplicados de forma retroativa.
