The Federal Supreme Court (STF) will judge a theme that matters a lot to companies subject to the non -cumulative regime of the contribution to PIS and COFINS. the STF will judge the theme n. 756 dealing with the validity of the criteria for the application of non -cumulative PIS and COFINS provided for in Articles 3 of Laws no. 10,637/2002 and 10,833/2003, in the light of article 195, item I, point “b”, and §12, of the Federal Constitution. In 2018, the issue was tried by the Superior Court of Justice, which understood that the Credits of PIS and COFINS should be analyzed on a case by case basis, observing the essentiality and relevance of the input. The rapporteur of the case in the STF is Minister Dias Toffoli, who had already included the theme on the agenda in October 2021, generating high expectations from taxpayers, but ended up withdrawing from the agenda at the time. On 11/11/2022, the minister includes the theme again on the agenda, which is scheduled to take place from 18/11/2022 until 25/11/2022. Considering the possible impacts of the STF's decision, we emphasize the importance of an assessment on the subject, especially the entry of lawsuit to safeguard the law before the trial is beginning. The Carpena Advogados team will continue to follow the theme and are available to answer any questions on the subject. | 
