By unanimous decision, the panel ruled that expenses related to technological innovation projects not validated by the Ministry of Science and Technology (MCTI) cannot be deducted from taxable income based on the Good Law (Law 11.196\/2005), even if an agency linked to the ministry prepares technical reports favorable to the taxpayer. Therefore, the collection of Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) related to attempts by WEG in 2016 to exclude expenses on projects was upheld.<\/p>\n\n\n\n
According to the proceedings, some of the projects submitted by the company that year were rejected by the Ministry of Science, Technology and Innovation (MCTI) for failing to meet the requirements of the Good Law and Decree 5.798\/2006, which regulated the law. This led to the cancellation of the respective deductions by the tax authorities. The taxpayer's defense, in turn, presented opinions from the National Institute of Technology (INT) attesting that the projects were eligible for the benefits.<\/p>\n\n\n\n
In April 2024, the 1st Panel of the 3rd Panel of the 1st Section converted the judgment into a procedural step. At that time, the panel asked the MCTI (Ministry of Science, Technology and Innovation) to answer, among other points, whether an opinion from the INT (National Institute of Technology) would bind the ministry's previous understanding and whether the reports presented by the taxpayer would attest to the eligibility of the questioned projects for the benefits of the Lei do Bem (Law of Good).<\/p>\n\n\n\n
The Ministry of Science, Technology and Innovation (MCTI) responded that the technical reports from INT presented by the company are not valid under the Good Law (Lei do Bem) and that the taxpayer failed to appeal the negative decision issued by the ministry administratively. Therefore, the rapporteur, Councilor Jos\u00e9 Eduardo Dornelas Souza, voted to invalidate the deductions sought by WEG.<\/p>\n\n\n\n