The First Panel of the Third Chamber of the Third Section of the Administrative Council of Tax Appeals (Carf) canceled part of an assessment of R$ 5.5 billion regarding PIS and Cofins credits claimed by Petrobras and considered undue by the tax authorities. The discussion involves credits related to, among other items, gas transportation contracts under the ship-or-pay modality, scheduled shutdowns, port expenses, chartering of vessels and aircraft, energy transmission charges, rental of thermoelectric plants, pilotage, and building maintenance. This is case number 16682.721116/2024-70.
The defense argued that the expenses met the criteria of essentiality or relevance established by the Superior Court of Justice (STJ) for the use of credits under the non-cumulative regime. According to Petrobras, all expenses were directly linked to the activities of exploration, production, transportation, and refining of oil and gas, which are also part of the corporate purpose stipulated in the company's bylaws.
By a casting vote, the board recognized the right to credits on amounts paid in gas transportation contracts under the ship-or-pay modality, understanding that payment for contracted capacity, even if not fully utilized, was part of the transportation tariff and related to the costs necessary for making the infrastructure available. Council members Renan Gomes Rego, Ramon Silva Cunha, and the rapporteur, council member Luciana Ferreira Braga, dissented.
The panel also unanimously upheld the possibility of claiming tax credits for port expenses considered related to maritime support and the maintenance of platforms in operation, in addition to recognizing credits related to scheduled shutdowns and improvements to third-party assets and the rental of thermoelectric power plants, both by a majority of 5 votes to 1.
In the case of thermal power plants, most understood that the leased plant should be considered as a single structure, without separating the different assets that compose it.
In an official appeal, credits for food and lodging expenses for workers subject to the special regime for platforms were also maintained. Most also retained credits related to maintenance services performed during scheduled shutdowns of their own assets.
On the other hand, credits for expenses related to the chartering of aircraft and vessels were denied by a vote of 4 to 2. Unanimously, the panel also upheld the assessment regarding energy transmission charges, late credits, pilotage, and building maintenance.
Source:JOTA