{"id":811,"date":"2021-07-31T17:51:00","date_gmt":"2021-07-31T17:51:00","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=811"},"modified":"2021-08-06T12:49:14","modified_gmt":"2021-08-06T12:49:14","slug":"trf-4-decide-que-havan-nao-tem-direito-a-credito-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/trf-4-decide-que-havan-nao-tem-direito-a-credito-de-pis-cofins\/","title":{"rendered":"Recent decision by TRF-4 prevented Havan from taking PIS\/Cofins credits on inputs"},"content":{"rendered":"<p>The commercial company, which produces nothing or has no factory, has no inputs and, therefore, is not entitled to non-cumulative PIS and Cofins credits. Thus, the 2nd Panel of the Regional Federal Court of the 4th Region upheld a decision that prevented the retailer Havan from appropriating PIS and Cofins contribution credits on miscellaneous expenses.<\/p>\n\n\n\n<p>Havan had filed a lawsuit against the Federal Government, alleging the unconstitutionality of two Federal Revenue Service normative instructions \u2014 IN 247\/2002 and IN 404\/2004 \u2014 that prohibited it from using the credit. According to the company, its product sales activity should be included in the interpretation of the concept of \u201cinput\u201d, established by Laws 10.637\/2002 and 10.833\/2003. The request was denied by the 1st Federal Court of Brusque (SC).<\/p>\n\n\n\n<p>At the TRF-4, federal judge Alexandre Rossato da Silva \u00c1vila, the rapporteur of the case, highlighted that the plaintiff only carries out commercial operations, without any production or manufacturing. He explained that goods and services used, applied or consumed in commercial operations are not considered inputs.<\/p>\n\n\n\n<p>\u201cUnder the law, inputs are goods or services considered essential or relevant, which are part of the production or manufacturing process of goods intended for sale or provision of services,\u201d the judge recalled. With information from the TRF-4 press office.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source:&nbsp;<a href=\"https:\/\/www.conjur.com.br\/2021-jul-31\/trf-decide-havan-nao-direito-credito-piscofins\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.conjur.com.br\/2021-jul-31\/trf-decide-havan-nao-direito-credito-piscofins<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>A empresa comercial, que nada produz ou f\u00e1brica, n\u00e3o tem insumos e, por isso, n\u00e3o tem direito a cr\u00e9dito de PIS e Cofins n\u00e3o cumulativos. Dessa forma, a 2\u00aa Turma do Tribunal Regional Federal da 4\u00aa Regi\u00e3o manteve decis\u00e3o que impediu a varejista Havan de apropriar cr\u00e9dito de contribui\u00e7\u00e3o ao PIS e \u00e0 Cofins sobre [&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":[90,113,112,111,114,110],"class_list":["post-811","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-cofins","tag-creditotributario","tag-direito","tag-havan","tag-insumo","tag-trf4"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Recente decis\u00e3o do TRF-4 impediu Havan de tomar cr\u00e9ditos de PIS\/Cofins sobre insumos - 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\/trf-4-decide-que-havan-nao-tem-direito-a-credito-de-pis-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recente decis\u00e3o do TRF-4 impediu Havan de tomar cr\u00e9ditos de PIS\/Cofins sobre insumos - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A empresa comercial, que nada produz ou f\u00e1brica, n\u00e3o tem insumos e, por isso, n\u00e3o tem direito a cr\u00e9dito de PIS e Cofins n\u00e3o cumulativos. 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