On the same day, the committee will also decide whether PIS and Cofins taxes apply to revenues generated from the sale of goods of national or nationalized origin to individuals or legal entities within the Manaus Free Trade Zone.
The controversy involves the interpretation of Decree-Law 288/67 and article 40 of the Act of Transitory Constitutional Provisions (ADCT), which equate operations with the Manaus Free Trade Zone (ZFM) to exports, exempt from taxes such as PIS and Cofins.
The rapporteur highlighted that there are multiple cases concerning Topic 1239, which has never been discussed within the system of qualified precedents. According to the minister, the STJ database alone contained eight rulings and 361 single-judge decisions on the subject. Since the issue will be judged as a repetitive appeal, all proceedings will be suspended until the legal precedent is defined, which will then be mandatory for all other courts in the country.
Collegiate Body: 1st Section
Process: REsps 2093050/AM, 2093052/AM, 2152904/AM, 2152381/AM, 2152161/AM and 2613918/AM (Topic 1.239)
Rapporteur: Gurgel de Faria