The 3rd Regular Panel of the Administrative Tax Appeals Council (CARF) decided that expenses with fuel and vehicle fleet maintenance generate PIS and COFINS credits for a company with wholesale activities, based on the decision handed down by the Superior Court of Justice, which judged Repetitive Appeal No. 1221170.

The Superior Court established in the aforementioned decision that the taxpayer is entitled to a PIS and COFINS credit when the input is essential and relevant to the development of the company’s economic activity

Based on the same reasoning, the CARF counselors understood that the fuels and the fleet maintenance are fundamental for the execution of the wholesale company’s corporate purpose and, thus, recognized the right of the company to credit the PIS and COFINS ascertained under the non-cumulative system.

It should be noted that after the judgment of the repetitive RESP No. 1221170, this is the first CARF decision on input in goods transportation.

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