In a decision handed down by the 1st Panel of the Superior Court of Justice (STJ), it was decided that discounts granted by suppliers due to commercial agreements, even if they are conditional on consideration, do not constitute revenue for retailers and, therefore, are not included in the calculation basis for the PIS and COFINS contributions.
The decision issued overturned the decision of the Regional Court of the Fifth Region (TRF5), issued in the specific case analyzed, through which it was understood that the amounts related to conditional discounts must be taxed, as they are subject to consideration.
The case rapporteur, Regina Helena, pointed out that in transactions related to discounts, even if conditional, there is no financial entry into the retailer’s assets in a definitive, new and positive manner, therefore, there is no revenue to be taxed.
