Collegiate: 1st Chamber of the Superior Chamber
Process: 16539.720009/2013-25
Parties: National Treasury and Unimed-Rio Medical Work Cooperative of Rio de Janeiro Ltda.
Rapporteur: Edeli Pereira Bessa
The class began to debate the nature of medical consultation revenues for the incidence of IRPJ and CSLL, when resulting from cooperative acts. After the rapporteur's vote, which denied the taxpayer's appeal, counselor Luis Henrique Marotti Toselli requested a review.
The specific case involves a medical services cooperative that also operates as a health plan administrator. The assessment occurred after the taxpayer excluded the amounts from the sale of the plans from the IRPJ and CSLL calculation bases.
The taxpayer's defense argued that a large part of the revenue from health plans is directed to cooperative doctors, which characterizes it as a cooperative act of medical services and, therefore, excludes taxation. For the tax authorities, however, the results of this operation do not correspond to the practice of cooperative acts.
The appeal was filed by the National Treasury and the taxpayer against the decision of the 1st Panel of the 3rd Chamber of the 1st Section. Due to the tiebreaker in favor of the taxpayer, the panel partially granted the appeal to exclude the isolated fine.
When analyzing the case, the rapporteur in the Superior Chamber, counselor Edeli Bessa, dismissed the argument about cooperative acts and stated that the results of the operation with health plans should be taxed. The counselor also pointed out that the understanding is in line with the case law of the STJ.
In the appealed decision, the counselors pointed to REsp 58,265/SP. According to the summary of the judgment, “situations that constitute transactions carried out with non-associated third parties, whether the third parties act as health plan contractors (patients), or as those accredited by the cooperative to provide services to members (laboratories, hospitals and clinics), must be subject to IRPJ and CSLL taxation”.
In the Superior Chamber, the rapporteur granted the prosecutor's appeal to reinstate the isolated fine and denied the taxpayer's appeal. The other councilors did not present a vote.
Source: https://jota.pro/tributos/10192