At the end of May, the 1st class of the Superior Chamber of Fiscal Resources removed the incidence of income tax (IR) and social contribution on net income (CSLL) on benefit values ​​granted to the rigesa of the Northeast Packaging Industry by the Government of Ceará in the years 2003 to 2005. The decision is a preceding companies that discuss the taxation of ICMS tax incentives granted by the and intended for deployment or expansion of economic activities

The debate focused on the Character of the subsidy : as a grant for costing, which should be taxed, or as a subsidy for investment, which is exempt, as long as it fulfills some requirements. The opinion of the process rapporteur at the Administrative Council of Fiscal Resources (CARF) , counselor Rafael Vidal de Araujo, was favorable to the company. According to the rapporteur, the destination of resources was the expansion of the enterprise, which characterizes the benefit as a grant for investment.

" The Federal Revenue, in seeking to tax these tax incentives, would be reducing at least 24% of resources for the expansion and growth of the benefit recipient. If the State promotes a fiscal waiver, applying its resources in economic development, it is fair that these are fully achieved to companies. The intention of the Union in taxing these amounts would represent a limitation to the effectiveness of tax benefits granted by States, importing an offense to the federative principle ",

Stress Jacquelyne Fleck , Carpena lawyer associated lawyers.