In an unprecedented decision, the 3rd panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) considered that expenses with satellite fleet tracking can be understood as input. Thus, for the councilors, the costs of the activity generate PIS and Cofins credits, according to the criteria of essentiality and relevance defined by the Superior Court of Justice (STJ). The decision was made by a vote of five to three.
In 2018, the STJ ruled that, for the purposes of PIS and Cofins crediting, everything that is essential for the development of the company's activity should be considered an input. The decision was made in Special Appeal 1,221,170.
The taxpayer (Transportes Gral Ltda.), a transportation company that appealed to Carf, was fined after the inspection found that the PIS and Cofins credits related to satellite fleet tracking were irregular. The company, however, claims that the expenses are essential for road freight transportation, and are characterized as inputs. In addition, it cites article 1 of Resolution 245/2007 of the National Traffic Council (Contran), which establishes that all vehicles must be equipped with systems that allow the vehicle to be blocked and tracked.
The cargo transported includes chemical and pharmaceutical products, perfumery products, cleaning materials and food.
The winning position was that of Councilor Tatiana Midori Migiyama, who opened a dissenting opinion. “I consider that such expenses are essential for the taxpayer’s activity, even more so with such significant charges,” she said. Four Councilors supported her.
For the rapporteur, counselor Luiz Eduardo de Oliveira Santos, “if these expenses are not incurred, the transportation service can still be carried out, however, it will generate more profit if there is no accident or theft. Therefore, these expenses do not meet the criteria of essentiality and relevance”, he concluded in his vote. Two other counselors agreed with him.
The process number is 10925.909195/2011-48.