At the beginning of the year 2021, we observed unprecedented positions by the bodies linked to the Federal Revenue of Brazil, such as the Administrative Council for Tax Appeals (CARF) and the General Coordination of Taxation (COSIT), with favorable outcomes for taxpayers.
In this sense, we can highlight COSIT Consultation Solution No. 01, which recognized the right to PIS and COFINS credit arising from expenses with mitigating environmental impacts.
The agency pointed out the relevance of expenses with water and waste treatment, since the mitigation of environmental impacts in the sector to which the taxpayer belongs (leather tanning) results from legal imposition. Thus, under the criterion of relevance, these expenses were accepted as credible inputs.
Although they are applicable exclusively to cases similar to those of the consultants, the precedent is important, since it is possible to extend the understanding to other sectors through specific consultation processes based on the current response.
In addition, it is also important to highlight the CARF decision in Administrative Process No. 11080.001020 / 2005-94, published in January. In this decision, taxation on the exchange of real estate for companies in the real estate sector opting for the Presumed Profit regime was removed.
With this new positioning adopted by CARF, the nature of equivalence and economic neutrality of the swap operation was recognized, which should not compose the gross revenue of companies opting for Presumed Profit. This change is a reflection of the extinction of the tiebreaker vote in the CARF judgments, which historically gave the last word in favor of the Tax Authorities.
Coauthors: Thais Ribeiro Bernardes Casado and Vinícius Martins F. da Silva
