Through a consultation solution dated February of this year, the Federal Revenue Service expressed its understanding that the calculation of Pis/Cofins credits arising from inputs is directly related to the production of goods or the provision of services.
Based on this premise, the Federal Revenue Service maintained that the wholesaler, responsible for the distribution and delivery of goods through its own fleet of road freight transport, is not entitled to credit on fuels and lubricants consumed, or even on vehicle maintenance.
This is an interpretation that, in our view, distorts the concept of input existing in tax legislation and clearly limits the taxpayer’s right to credits guaranteed by law and by the STJ’s position on the system of repetitive appeals, so that taxpayers who are interested in taking advantage of the aforementioned credits must seek protection through legal action.
