Minister Dias Toffoli, of the Federal Supreme Court, determined that the provisional measure that withdrew from end-user fuel companies the right to use PIS/Pasep and Cofins credits, resulting from tax-exempt operations, only take effect after 90 days. of your publication.
The action was presented by the CNT, which stated that Complementary Law 192/2022 had fixed, by the end of the year, the zero rate of PIS/Pasep and Cofins on fuels and guaranteed to companies involved in the chain the maintenance of linked credits.
“It turns out that MP 1.118/2022, by amending the law, removed the right of the final purchaser to credit himself in tax-exempt operations, but kept it for producers or resellers. By preventing this benefit, the MP will have a serious impact on the transport sector and on autonomous truck drivers, carriers and public transport companies, among others”, he said.
“Since this is a referendum on an injunction, which can be presented at the table for judgment regardless of the agenda, I submit this decision to the plenary referendum in the next virtual session, which begins on 06/10/2022”, said Toffoli.
According to Toffoli, the provisional measure causes a relevant and national impact on the transport sector.
“If the precautionary measure is not granted, legal entities that purchase fuel for their own use will be prevented from taking the credit to which they are entitled until the final judgment of the direct action. At the same time, it should be remembered that a good part of the transport of goods in the country is carried out by trucks, many of them powered by diesel,” he said.
For the minister, the provisional measure indirectly increased the tax burden of PIS/Pasep and Cofins.
“According to the prevailing understanding of the Federal Supreme Court, the indirect increase of tax, including through the revocation of tax benefit, must be subject to the constitutional rules of general and nonagesilmal precedence, as the case may be”, he said.
The government edited the rule on May 18. The measure removes from the law that exempted taxes on the purchase of fuels (Complementary Law 192, of 2022) the possibility of measuring tax credits in the acquisition of diesel, biodiesel, cooking gas and aviation kerosene. The objective is to change the law to avoid loss of revenue.
According to Agência Senado, the Ministry of Economy had announced that the cut in PIS and Cofins would take R$ 14.9 billion from public coffers this year. There is also an impact of R$ 1.66 billion that will fall on the accounts for next year, when the taxes actually generated in December this year would be collected.
Source: CNN Brasil
