{"id":1329,"date":"2023-08-17T07:28:00","date_gmt":"2023-08-17T07:28:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1329"},"modified":"2023-08-17T15:17:01","modified_gmt":"2023-08-17T15:17:01","slug":"por-maioria-carf-afasta-credito-de-pis-cofins-sobre-frete-de-produtos-acabados","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/por-maioria-carf-afasta-credito-de-pis-cofins-sobre-frete-de-produtos-acabados\/","title":{"rendered":"By majority, Carf rejects PIS\/Cofins credit on freight of finished products"},"content":{"rendered":"<p>By a vote of six to two, the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) denied the taxpayer the right to take PIS and Cofins credits on freight of finished products. The prevailing understanding was that there is no legal provision for the use of credits in the post-production phase.<\/p>\n\n\n\n<p>Traditionally, votes on the subject were tied in the collegiate. Recent cases on the subject were decided by the casting vote, such as process 10380.903528\/2013-91, judged in November 2022, and 11080.904333\/2013-14, analyzed in March 2023.<\/p>\n\n\n\n<p>The new composition of the group was decisive in forming a pro-tax majority on the issue. Former councilors Valcir Gassen and Vanessa Marini Cecconello, who were in favor of crediting, left the group. Their replacements, councilors Oswaldo Gon\u00e7alves de Castro Neto and Sem\u00edramis de Oliveira Duro, voted today in favor of the position defended by the National Treasury.<\/p>\n\n\n\n<p>The rapporteur of the case, counselor Liziane Angelotti Meira, granted the appeal of the National Treasury because she understood that the use of credits on expenses after the production process is not possible.<\/p>\n\n\n\n<p>Counselor Tatiana Midori Migiyama filed a dissenting opinion. For the judge, the expenses meet the criteria of essentiality and relevance to the taxpayer&#039;s economic activity, as defined by the Superior Court of Justice (STJ) in the judgment, under the repetitive appeals procedure, of special appeal (REsp) 1.221.170\/PR. However, the majority of counselors agreed with the rapporteur&#039;s understanding. The dissenting opinion was followed only by counselor Erika Costa Camargos Autran.<\/p>\n\n\n\n<p>The process is under number 13204.000079\/2005-47.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source: <a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/por-maioria-carf-afasta-credito-de-pis-cofins-sobre-frete-de-produtos-acabados-17082023\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/por-maioria-carf-afasta-credito-de-pis-cofins-sobre-frete-de-produtos-acabados-17082023<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Por seis votos a dois, a 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) negou ao contribuinte o direito de tomar cr\u00e9ditos de PIS e Cofins sobre frete de produtos acabados. Prevaleceu o entendimento de que n\u00e3o existe previs\u00e3o legal para o aproveitamento dos cr\u00e9ditos na fase p\u00f3s-produ\u00e7\u00e3o. Tradicionalmente, as vota\u00e7\u00f5es [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1329","post","type-post","status-publish","format-standard","hentry","category-gestao-empresarial"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Por maioria, Carf afasta cr\u00e9dito de PIS\/Cofins sobre frete de produtos acabados - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/por-maioria-carf-afasta-credito-de-pis-cofins-sobre-frete-de-produtos-acabados\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Por maioria, Carf afasta cr\u00e9dito de PIS\/Cofins sobre frete de produtos acabados - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por seis votos a dois, a 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) negou ao contribuinte o direito de tomar cr\u00e9ditos de PIS e Cofins sobre frete de produtos acabados. Prevaleceu o entendimento de que n\u00e3o existe previs\u00e3o legal para o aproveitamento dos cr\u00e9ditos na fase p\u00f3s-produ\u00e7\u00e3o. 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