Ministers analyze the normative instructions for Federal Revenue No. 247, 2002, and No. 404, 2004, in which they consider as inputs (whether in the manufacture or production of goods intended for sale) Raw materials, packaging materials and intermediate products, and other goods that suffer alterations in the process, but are not included in property, plant and equipment. For the provision of service, only the goods applied or consumed in the activity are considered. So far, the Court has been favorable to taxpayers and against the restrictive interpretation adopted by the IRS. In financial terms, the process in judgment is one of the largest in stage in the STJ, and can have an impact of about R $ 50 billion, according to Minister Herman Benjamin.
"Although the concept of input is quite simple, everything that is used in the productive process of a good or service and integrates the final product, when it comes to crediting there is no consensus on the part of the case-law.
It is expected that the understanding already signed by some ministers is followed by the majority so that the restrictive guidance of the federal revenue is removed and for companies to take advantage of the credit of the inputs from the criteria of essentiality and pertinence, implying In a lower taxation of PIS and COFINS, "he says, a lawyer for the Tax Area of Carpena associated lawyers.
