Julgamento sobre insumos para PIS e Cofins repercute no Carf
08/02/2018
Três dias depois a primeira seção do Superior Tribunal de Justiça (STJ) decidir que insumos, para fins de aproveitamento de créditos de PIS e COFINS, são “bens e serviços essenciais para a atividade de uma empresa”, nas primeiras sessões de turmas ordinárias do CARF, advogados já utilizavam do Recurso Especial (REsp) nº 1.221.170 como argumento para pleitear o direito ao crédito de PIS e COFINS para empresas. O tema foi analisado por ao menos duas das turmas da 3ª seção, responsável por julgar casos relacionados a PIS e COFINS, em três processos, os quais requeriam créditos de PIS e COFINS sobre diversos gastos, como a manutenção de lojas físicas, as despesas com serviços de cartões de crédito e com propaganda.
Apesar do entendimento favorável do STJ, entretanto, as empresas não conseguiram ter no CARF o direito ao crédito reconhecido. Isso porque, para parte dos conselheiros do tribunal, o precedente tomado por meio de repetitivo só poderia ser utilizado na esfera administrativa após a publicação do acórdão.
A previsão, portanto, é de que a decisão a ser publicada é benéfica para os contribuintes com casos relativos a insumos no conselho. Sendo que o ponto mais importante na decisão do STJ está no voto da ministra Regina Helena Costa, que entendeu pela essencialidade e relevância, não apenas para o processo produtivo, mas para a atividade da empresa como um todo. Fonte: Jota
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