By unanimous decision, the 3rd Panel of the Superior Chamber of the Administrative Council for Tax Appeals (Carf) denied the appeal filed by the National Treasury and allowed the collection of PIS credits on expenses with freight of inputs and semi-finished products between establishments of the same company. The case, number 10830.721062/2009-86, dealt with mining raw materials for the production of fertilizers and chemical products.
The decision was to uphold the understanding of the ordinary panel in which, also unanimously, the councilors decided that the transfer of raw materials from the mines to the industrial complex is an essential step in the production process. Therefore, the expenses with hiring a company to handle the freight would generate credits, in accordance with item II, article 3 of Law 10.637/02, which provides for the calculation of PIS/Pasep credits.
The rapporteur, counselor Érika Costa Camargos Autran, considered that the input transfer stage is essential for production. When casting her vote to deny the Treasury's appeal, she cited ruling 9303-007.285, in which the 3rd Panel also allowed credit for expenses with a front under these conditions in a 2018 judgment.