{"id":4248,"date":"2018-02-15T07:50:34","date_gmt":"2018-02-15T09:50:34","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/?p=4248"},"modified":"2018-06-05T07:51:24","modified_gmt":"2018-06-05T10:51:24","slug":"superior-justice-tribunal-stj-superior-tribunal-de-justica-special-remedy-no-1221170-pis-and-cofins-input-concept","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/en\/superior-justice-tribunal-stj-superior-tribunal-de-justica-special-remedy-no-1221170-pis-and-cofins-input-concept\/","title":{"rendered":"SUPERIOR JUSTICE TRIBUNAL (\u201cSTJ \u2013 SUPERIOR TRIBUNAL DE JUSTI\u00c7A\u201d) &#8211; SPECIAL REMEDY N\u00ba 1,221,170 \u2013 \u201cPIS AND COFINS\u201d &#8211; INPUT &#8211; CONCEPT"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">On February 22nd 2018 the 1st Section of the Superior Justice Tribunal &#8211; \u201cSTJ\u201d &#8211; concluded the analysis of the said special remedy in which the concept of inputs generating credits in the calculation of non-cumulative \u201cPIS and COFINS\u201d were discussed.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">The majority of the Ministers, excluding Og Fernandes, Benedito Gon\u00e7alves and S\u00e9rgio Kukina, understood that the Normative Instructions of \u201cReceita Federal do Brasil\u201d No. 247\/02 and No. 404\/04 contravene the concept of inputs established in Laws 10.637\/02 and 10.833\/03 when this should be assessed according to its essentiality or relevance for the development of the economic activity performed by each taxpayer.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">This decision in spite of binding the entire judiciary and the Administrative Council Tax Appeals (\u201cCARF \u2013 Conselho Administrativo Recursos Fiscais\u201d) leaves the discretion as to the possibility of taking credit by the taxpayer in the hand of each judge of the other instances according to each case.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-4248","post","type-post","status-publish","format-standard","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4248\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/comments\/?post=4248"}],"version-history":[{"count":2,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4248\/revisions\/"}],"predecessor-version":[{"id":4250,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4248\/revisions\/4250\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/media\/?parent=4248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/categories\/?post=4248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/tags\/?post=4248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}