{"id":1352,"date":"2023-10-12T07:33:00","date_gmt":"2023-10-12T07:33:00","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=1352"},"modified":"2023-10-17T12:13:38","modified_gmt":"2023-10-17T12:13:38","slug":"carf-nega-credito-de-pis-cofins-sobre-insumos-para-varejista-de-moveis-e-eletrodomesticos","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-nega-credito-de-pis-cofins-sobre-insumos-para-varejista-de-moveis-e-eletrodomesticos\/","title":{"rendered":"Carf denies PIS\/Cofins credit on inputs for furniture and home appliance retailer"},"content":{"rendered":"<p>The 1st Panel of the 2nd Chamber of the 3rd Section of the Administrative Council of Tax Appeals (Carf) denied the possibility of crediting PIS and Cofins on inputs for the furniture and home appliance retailer. The panel unanimously understood that there is a legal prohibition against making these credits available to retail companies.<\/p>\n\n\n\n<p>For the rapporteur, counselor Ricardo Sierra Fernandes, these credits are only possible in the provision of services or manufacture of goods, as provided for in item II, article three of laws 10637\/02 and 10833\/03.<\/p>\n\n\n\n<p>\u201cThe company\u2019s main activity is retail trade. It is clear that the appellant did not carry out any production or manufacturing activity, nor did it provide any services that would allow it to take out credit for inputs,\u201d he said. \u201cThere is a legal prohibition on taking out credit for inputs for retailers,\u201d he added.<\/p>\n\n\n\n<p>In the appeal, the taxpayer claimed that the expenses with what he considers to be inputs are essential for the activity. However, the rapporteur concluded that there is \u201cno assessment of relevance and essentiality\u201d of the expenses, based on the premise that there is a prohibition on crediting to commercial companies. The criteria of essentiality and relevance for characterizing the concept of inputs were defined by the Superior Court of Justice (STJ) in REsp 1221170.<\/p>\n\n\n\n<p>Counselor Tatiana Josefovicz Belisario said that the trade restriction violates equality, but that this would be a matter for the Supreme Federal Court (STF). \u201cFor example, in a large wholesaler, the logistics service performs exactly the same function as the logistics service of a producer who does the distribution, a manufacturer who does the distribution,\u201d she said.<\/p>\n\n\n\n<p>The process is 19311.720190\/2015-94 and involves M\u00f3veis Esplanada, a retailer in the interior of S\u00e3o Paulo.<\/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\/carf-nega-credito-de-pis-cofins-sobre-insumos-para-varejista-de-moveis-e-eletrodomesticos-12102023\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-nega-credito-de-pis-cofins-sobre-insumos-para-varejista-de-moveis-e-eletrodomesticos-12102023<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Turma da 2\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) negou a possibilidade de creditamento de PIS e Cofins sobre insumos para a varejista de m\u00f3veis e eletrodom\u00e9sticos. A turma entendeu unanimemente que h\u00e1 veda\u00e7\u00e3o legal para a viabiliza\u00e7\u00e3o desses cr\u00e9ditos para empresas varejistas. Para o relator, conselheiro Ricardo [&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":[76],"tags":[90,88,552,551,89,228],"class_list":["post-1352","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-cofins","tag-credito","tag-eletrodomesticos","tag-moveis","tag-pis","tag-varejista"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf nega cr\u00e9dito de PIS\/Cofins sobre insumos para varejista de m\u00f3veis e eletrodom\u00e9sticos - 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\/carf-nega-credito-de-pis-cofins-sobre-insumos-para-varejista-de-moveis-e-eletrodomesticos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf nega cr\u00e9dito de PIS\/Cofins sobre insumos para varejista de m\u00f3veis e eletrodom\u00e9sticos - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A 1\u00aa Turma da 2\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) negou a possibilidade de creditamento de PIS e Cofins sobre insumos para a varejista de m\u00f3veis e eletrodom\u00e9sticos. A turma entendeu unanimemente que h\u00e1 veda\u00e7\u00e3o legal para a viabiliza\u00e7\u00e3o desses cr\u00e9ditos para empresas varejistas. 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