The Supreme Court (STF) reincluded the Extraordinary Appeal No. 841,979 in the Court’s trial docket. In the case, the Court will analyze the scope of article 195, paragraph 12 of the Federal Constitution, which provides for the application of the principle of non-cumulativeness of the Social Contributions (PIS and COFINS). In this case, the concept of input and the constitutionality of the various limitations to the credits imposed by law are also discussed.
The constitutional article determines that the law shall define the sectors of economic activity for which the contributions […] should be non-cumulative. The taxpayers claim that Laws 10,637/2002, 10,833/2003 and 10,865/2004 violate this provision, once the referred laws restricted the right to credit contributions in relation to various goods and services, contrary to the Constitutional text, which ensures the right to credit in a broad and unrestricted manner.
The trial is scheduled to take place in a virtual environment, from 11/18/2022 to 11/25/2022 and the decision will have binding effects on other judges and courts.
If the decision is favorable to taxpayers, it is likely that the STF will modulate (limit in time) the effects of such a decision, reason why it is advisable to evaluate the pertinence of filing a claim to discuss the matter before the trial.
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