On 04/15/2021, the Superior Chamber of Tax Appeals ("CSRF") decided that, with respect to imports and exports of raw materials and finished products, port service expenses give rise to the appropriation and discount of PIS and COFINS credits (Judgment 9303-011.412). The case involved a taxpayer that operates in the milling sector of corn and other vegetables for the manufacture of starches, oils and other similar substances.
According to the CSRF, expenditures of this nature are linked to the initial and final stages of the productive process, being essential to the taxpayer's manufacturing activity. Thus, in light of the decision of the Superior Court of Justice ("STJ") in the judgment of REsp 1.221.170/PR, submitted to the system of repetitive appeals, such services may be considered "inputs" for purposes of the mentioned contributions.
This is an important decision that changes the Authority's position on the matter. In a previous decision, contrary to the appropriation and discount of the credits, the CSRF had considered that port expenses correspond to services rendered after the closure of the productive process, not essential and not relevant to the taxpayer's activities (Judgment no. 9303-011.239).
