In the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (CARF), a decision was issued that allowed amounts paid for fuel used in forklifts to be deducted from the PIS and COFINS calculation basis, and may be deducted even when such fuels are used in rented forklifts, which are not part of the company’s fixed assets.
Furthermore, in the case analyzed, there was also permission to credit expenses for pallets that were used to protect the merchandise.
This decision was based on the concept of essentiality and relevance of the input for the activity carried out by the taxpayer, in accordance with the precedent of the Superior Court of Justice (STJ).
