Post by account_disabled on Feb 27, 2024 9:36:58 GMT
Sometimes sticks to the analysis of section in certain situations evaluates, in the specific case, based on the evidence produced, the very relevance or essentiality. However, it should be noted that, being linked to credit based on section IV (apart from the treatment of vehicle rental as an input for the production process or service provision), the equivalence between vehicle and machine was ruled out by the Superior Court of Justice in REsp when dealing with the amortization calculation to be used for crediting purposes. Another relevant point refers to the extension of the credit calculation base.
As is well known, tenants normally bear the payment, by contractual stipulation with their landlords, of other installments which, although related, should not be confused with the rent itself. This is the case with taxes ( eg IPTU), fees and condominium expenses. The question that arises, then, is whether such installments make up the PIS/Cofins credit taken by the lessee. It should not Chinese Europe Phone Number List be forgotten that there is discussion about the possible need to expand the legal provisions, due to the provisions of the Federal Constitution regarding the non-cumulative nature of the Contribution to PIS and Cofins (article 195, §12º), apparently recently resolved by the STF when establishing topic 756 of general repercussion.
In any case, in the field of administrative litigation, with the impulsion to apply the law without constitutional analysis (Summary Carf nº 2), the activity is restricted to investigating the words of the law, understanding its content, but without creating the hypothesis of a right to credit outside the legislation that regulates the topic (article 26-A of Decree 70.235/72). Precisely in order to remain faithful to the legislator's strict choice of granting credit only to amounts spent as rent, and not other amounts, the Federal Revenue has already expressed itself on several occasions stating that the other obligations arising from the lease contract , such as taxes (fees and taxes, in particular, IPTU [9] and ITR), condominium expenses [10] and land occupancy tax [11] , interest and fines for untimely payment of rent [12] are not included in the value as rent, thus preventing the respective credit.
As is well known, tenants normally bear the payment, by contractual stipulation with their landlords, of other installments which, although related, should not be confused with the rent itself. This is the case with taxes ( eg IPTU), fees and condominium expenses. The question that arises, then, is whether such installments make up the PIS/Cofins credit taken by the lessee. It should not Chinese Europe Phone Number List be forgotten that there is discussion about the possible need to expand the legal provisions, due to the provisions of the Federal Constitution regarding the non-cumulative nature of the Contribution to PIS and Cofins (article 195, §12º), apparently recently resolved by the STF when establishing topic 756 of general repercussion.
In any case, in the field of administrative litigation, with the impulsion to apply the law without constitutional analysis (Summary Carf nº 2), the activity is restricted to investigating the words of the law, understanding its content, but without creating the hypothesis of a right to credit outside the legislation that regulates the topic (article 26-A of Decree 70.235/72). Precisely in order to remain faithful to the legislator's strict choice of granting credit only to amounts spent as rent, and not other amounts, the Federal Revenue has already expressed itself on several occasions stating that the other obligations arising from the lease contract , such as taxes (fees and taxes, in particular, IPTU [9] and ITR), condominium expenses [10] and land occupancy tax [11] , interest and fines for untimely payment of rent [12] are not included in the value as rent, thus preventing the respective credit.