Post by account_disabled on Mar 4, 2024 3:00:41 GMT -5
The Federal Constitution allows the ordinary legislator to establish restrictions on PIS and Cofins credits in the non-cumulative regime for charging these taxes. With this understanding, the Federal Supreme Court, by majority, validated rules provided for in two laws that deal with the use of credit and the non-cumulative nature of PIS/Cofins. The trial, in Virtual Plenary, ended this Saturday (11/26). STF Reproduction Dias Toffoli understood that the Constitution allows limitations on PIS/Cofins credits Reproduction The extraordinary appeal discussed the scope of article 195, paragraph 12, of the Constitution. The device provides for the possibility of applying the principle of non-cumulativeness in relation to contributions to PIS and Cofins.
The appellant companies argued that article 3 of laws 10,637/2002 and 10,833/2003 and article 31, paragraph 3, of Law 10,865/2004 limited this non-cumulative nature, thus resulting in unconstitutionality. Article 3 of those laws created a list of operations and situations that could generate credit to be used. Regarding section II of this article, the applicants argued that the expression EL Salvador Mobile Number List input" should be understood in a broad sense. However, they highlighted that the Federal Revenue Secretariat limited the concept of input through Normative Instructions 247/2002 and 404/2004. PlayvolumeAd The vote of the rapporteur, minister Dias Toffoli, prevailed, who was accompanied by ministers Alexandre de Moraes, Cármen Lúcia, Luiz Fux, Nunes Marques, Gilmar Mendes, André Mendonça, Ricardo Lewandowski and Rosa Weber.
The STF had the following thesis of general repercussion (Theme 756): I. The ordinary legislator has the autonomy to regulate the non-cumulative nature referred to in art. 195, § 12, of the Constitution, respecting other constitutional precepts, such as the constitutional matrix of contributions to PIS and COFINS and the principles of reasonableness, equality, free competition and protection of trust; II. It is infraconstitutional, applying the effects of the absence of general repercussion, to discuss the expression input present in art. 3rd, II, of Laws nº 10,637/02 and 10,833/03 and on the compatibility, with these laws, of IN SRF nº 247/02 (considered the update by IN SRF nº 358/03) and 404/04. III. Paragraph 3 of art is constitutional. According to the newspaper Valor Econômico , the decision avoids a billion loss to the Union.
The appellant companies argued that article 3 of laws 10,637/2002 and 10,833/2003 and article 31, paragraph 3, of Law 10,865/2004 limited this non-cumulative nature, thus resulting in unconstitutionality. Article 3 of those laws created a list of operations and situations that could generate credit to be used. Regarding section II of this article, the applicants argued that the expression EL Salvador Mobile Number List input" should be understood in a broad sense. However, they highlighted that the Federal Revenue Secretariat limited the concept of input through Normative Instructions 247/2002 and 404/2004. PlayvolumeAd The vote of the rapporteur, minister Dias Toffoli, prevailed, who was accompanied by ministers Alexandre de Moraes, Cármen Lúcia, Luiz Fux, Nunes Marques, Gilmar Mendes, André Mendonça, Ricardo Lewandowski and Rosa Weber.
The STF had the following thesis of general repercussion (Theme 756): I. The ordinary legislator has the autonomy to regulate the non-cumulative nature referred to in art. 195, § 12, of the Constitution, respecting other constitutional precepts, such as the constitutional matrix of contributions to PIS and COFINS and the principles of reasonableness, equality, free competition and protection of trust; II. It is infraconstitutional, applying the effects of the absence of general repercussion, to discuss the expression input present in art. 3rd, II, of Laws nº 10,637/02 and 10,833/03 and on the compatibility, with these laws, of IN SRF nº 247/02 (considered the update by IN SRF nº 358/03) and 404/04. III. Paragraph 3 of art is constitutional. According to the newspaper Valor Econômico , the decision avoids a billion loss to the Union.