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STJ recognizes PIS and Cofins tax credits on soybean inputs
The Superior Tribunal de Justiça (STJ) has established a legal precedent allowing agroindustries to claim PIS and Cofins tax credits on soybean purchases made under tax suspension. In the case of REsp nº 2.165.276/RS, which involved biodiesel production, the Court recognized the right to an ordinary credit of 9.25% based on the acquisition value of the grain.
The ruling rejects the National Treasury's argument that the absence of tax collection during the initial purchase prevents creditability in subsequent stages. The STJ determined that the non-cumulative logic of PIS and Cofins depends on the acquisition value of the input rather than the actual tax collected by the supplier. Furthermore, the Court found a functional equivalence between tax suspension and tax exemption for credit purposes, noting that the suspension regime does not establish specific future conditions or deadlines for collection.
Entities
Fazenda Nacional · MNS Advogados · Superior Tribunal de Justiça
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 2 SOURCES] The court established a functional equivalence between tax suspension and tax exemption for credit purposes regarding soybean inputs. valor.globo.com · leianoticias.com.br
- [● 2 SOURCES] The STJ recognized the right to ordinary PIS and Cofins tax credits on soybean purchases made under suspension. valor.globo.com · leianoticias.com.br
- [● 2 SOURCES] The recognized credit rate for PIS and Cofins is 9.25% of the soybean acquisition value. valor.globo.com · leianoticias.com.br
- [● 2 SOURCES] Tax credits are calculated based on the acquisition value of the input and do not depend on the tax actually collected by the previous supplier. valor.globo.com · leianoticias.com.br