The Superior Court of Justice submitted to the repetitive regime (Theme 1339) the issue to be decided on the right of fuel retailers to maintain Pis and Cofins credits in the cumulative regime, based on Complementary Laws 192/2022 and 194/2022.
Retail traders argue that they are entitled to the credit arising from the purchase of fuels because LC 192/2022 established a zero-rate tax benefit for Pis/Cofins, which is why all legal entities that are part of the fuel sales chain are now entitled to maintain the credits until 12/31/2022, which includes taxpayers subject to the single-phase taxation regime.
The thesis also argues that Provisional Measure No. 1,118/2022 only excluded the final purchasers of the products, having ensured the benefit of a zero rate for producers and resellers, and that the modifications brought by LC 194/2022 (prohibitions on the use of credits for the single-phase regime) would only produce effects after observing the ninety-day prior notice defined in art. 195, §6, of the CF/88.
It will be up to interested taxpayers to follow the developments of Topic 1339.
