Tax law

First class of STJ asserts that PIS and COFINS collection on royalties received by agricultural cooperative

On Tuesday, May 4, 2021, the first class of the Superior Court (STJ) has decided that the collection is due

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On Tuesday, May 4, 2021, the first class of the Superior Court (STJ) has decided that PIS and Cofins' collection of royalties received by an agricultural businessman.

The Court Collegiate has unanimed unanimously that royalties earned should be considered as taxpayer's billing because they have, when they have developed technology, direct relationship with the social object of the cooperative, making it Contribution to PIS and COFINS.

The rapporteur of the process, Minister Benedito Gonçalves, voted in favor of the National Treasury in the trial held in March, which was suspended by a request for sight. The judgment was resumed on Tuesday afternoon with the vote of Minister Gurgel de Faria, who accompanied the rapporteur, as well as the other ministers present in the virtual session.

CARPENA Lawyers is available to remedy any questions about it.