The commercial company, which produces nothing or has no factory, has no inputs and, therefore, is not entitled to non-cumulative PIS and Cofins credits. Thus, the 2nd Panel of the Regional Federal Court of the 4th Region upheld a decision that prevented the retailer Havan from appropriating PIS and Cofins contribution credits on miscellaneous expenses.
Havan had filed a lawsuit against the Federal Government, alleging the unconstitutionality of two Federal Revenue Service normative instructions — IN 247/2002 and IN 404/2004 — that prohibited it from using the credit. According to the company, its product sales activity should be included in the interpretation of the concept of “input”, established by Laws 10.637/2002 and 10.833/2003. The request was denied by the 1st Federal Court of Brusque (SC).
At the TRF-4, federal judge Alexandre Rossato da Silva Ávila, the rapporteur of the case, highlighted that the plaintiff only carries out commercial operations, without any production or manufacturing. He explained that goods and services used, applied or consumed in commercial operations are not considered inputs.
“Under the law, inputs are goods or services considered essential or relevant, which are part of the production or manufacturing process of goods intended for sale or provision of services,” the judge recalled. With information from the TRF-4 press office.
Source: https://www.conjur.com.br/2021-jul-31/trf-decide-havan-nao-direito-credito-piscofins