After the change in the composition of the 3rd Panel of the Administrative Council of Tax Appeals, there was a change in understanding, to allow the crediting of PIS and COFINS on expenses with freight of finished products, since these expenses were considered essential and relevant to economic activity.
The decision was based on what was decided by the Superior Court of Justice (STJ), in the Special Appeal 1,221,170, where it was determined that everything that is essential for the development of the company’s economic activity should be considered an input, for the purposes of PIS and COFINS crediting.
The case concerns a request for reimbursement of PIS and COFINS credits levied on expenses for freight of finished products between establishments of the same company and establishments of different companies.
