In the first edition of Carpena News The judgment of the extraordinary appeal number has been reported. 559.937, with general repercussion, where STF decided on the removal of ICMS on the basis of calculation of PIS and cofins in importation.

Now, the Ministry of Finance has also come to understand that companies should calculate PIS / COFINS due on imported products without including the value of ICMS on the calculation basis for federal contributions. Therefore, the Economic Team included the theme in the report of MP 615/2013, already approved by the Special Commission of the Chamber of Deputies and now pending approval by the Senate.

The text approved in the Special Committee changes Article 7 of Law 10,895, 2004 and, with the approval of MP 615/2013 in the plenary of the Chamber and Senate, the incidence of the tax will be calculated according to the understanding of the Supreme, That is, on the customs value, without addition of ICMS.

In practical terms, the new rule allows a cost reduction of 2% to 3% for importing undertakings, which could only benefit from the decision uttered by STF (REXT nº. 559.937) were owned.

However, the new rule will not avoid the need to filing or the pursuit of lawsuits on the subject. There is a tax liability, estimated by the government at R $ 34 billion, which will continue to be discussed judicially so that past gatherings are recovered.

In addition, the tendency is that, with the publication of the judgment given in the judgment of RexT no. 559.937, the Attorney General for the National Treasury (PGFN) to use to seek the modulation of the decision so that any resources are restricted only to actions that have already trameded when the Court's decision.