In a decision handed down by the Administrative Council of Tax Appeals (CARF), the 1st Panel of the Superior Chamber issued a decision to determine the non-taxation of presumed ICMS credits, granted by the State to the taxpayer, given that the company complied with all the requirements of Complementary Law 160/17 for granting the benefit.
Therefore, the levy of IRPJ, CSLL, PIS and COFINS on presumed ICMS credits was eliminated, setting another favorable precedent for taxpayers on this matter.