{"id":104,"date":"2021-02-19T09:14:00","date_gmt":"2021-02-19T12:14:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=104"},"modified":"2021-04-19T10:23:42","modified_gmt":"2021-04-19T13:23:42","slug":"servico-de-consultoria-logistica-gera-creditos-de-pis-e-cofins","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=104","title":{"rendered":"Servi\u00e7o de consultoria log\u00edstica gera cr\u00e9ditos de PIS e Cofins"},"content":{"rendered":"\n

Uma prestadora de servi\u00e7os de siderurgia conseguiu, no Conselho Administrativo de Recursos Fiscais (Carf), o reconhecimento de que servi\u00e7os de consultoria log\u00edstica configuram insumos e, portanto, geram cr\u00e9ditos de PIS e Cofins. A decis\u00e3o \u00e9 da 2\u00aa Turma da 3\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o. Cabe recurso \u00e0 C\u00e2mara Superior.<\/p>\n\n\n\n

O caso \u00e9 da Paul Wurth do Brasil, que recorreu ao Carf para manter cr\u00e9ditos de PIS e Cofins no valor total de R$ 750 mil, referentes ao per\u00edodo entre outubro e dezembro de 2008. A Receita Federal entendeu que servi\u00e7os de armazenagem e de consultoria log\u00edstica, contratados pela empresa, n\u00e3o podem ser considerados insumos.<\/p>\n\n\n\n

No Carf, por\u00e9m, a empresa defendeu que esse tipo de despesa pode ser abatida da base de c\u00e1lculo das contribui\u00e7\u00f5es. Explicou que contratou esses servi\u00e7os para pe\u00e7as importadas, que desembarcaram pelo Porto de Itagua\u00ed (RJ) e foram empregadas na fabrica\u00e7\u00e3o de um alto-forno. O equipamento industrial foi fornecido por coligada com sede em Luxemburgo.<\/p>\n\n\n\n

Prevaleceu o voto da relatora do processo (n\u00ba 10680.901644\/2013-91), a conselheira Denise Madalena Green. Ela entendeu que o servi\u00e7o de armazenamento n\u00e3o geraria cr\u00e9ditos de PIS e Cofins, por estar indiretamente vinculado \u00e0 fabrica\u00e7\u00e3o e montagem do alto-forno. \u201cSua aus\u00eancia, em tese, sequer impediria a execu\u00e7\u00e3o do servi\u00e7o contratado\u201d, disse.<\/p>\n\n\n\n

Por\u00e9m, em rela\u00e7\u00e3o aos servi\u00e7os de consultoria log\u00edstica, considerou que, para chegar ao seu destino, os produtos devem sofrer movimenta\u00e7\u00e3o nas instala\u00e7\u00f5es dentro do porto, ser conferidos e transportados internamente. \u201cEmbora antecedam o processo produtivo da adquirente, s\u00e3o servi\u00e7os essenciais a ele. A subtra\u00e7\u00e3o do servi\u00e7o portu\u00e1rio privaria o processo produtivo da recorrente do pr\u00f3prio insumo importado\u201d, afirmou.<\/p>\n\n\n\n

O seu voto foi seguido pela maioria. Entenderam que os servi\u00e7os de consultoria log\u00edstica vinculados diretamente aos insumos importados foram imprescind\u00edveis para a Paul Wurth do Brasil. Existem precedentes nesse sentido em outras turmas do Conselho – a 2\u00aa Turma da 4\u00aa C\u00e2mara e a 1\u00aa Turma da 2\u00aa C\u00e2mara, ambas da 3\u00aa Se\u00e7\u00e3o.<\/p>\n\n\n\n

A decis\u00e3o se baseia no precedente do Superior Tribunal de Justi\u00e7a (STJ) que definiu o que seriam insumos para fins de cr\u00e9dito de PIS e Cofins – tema de muitas disputas entre empresas e a Receita Federal. De acordo com o STJ, devem ser observados os crit\u00e9rios de essencialidade ou relev\u00e2ncia de um item, bem ou servi\u00e7o para o desenvolvimento daquela atividade econ\u00f4mica (REsp 1221170).<\/p>\n\n\n\n

Desde o julgamento do tema como repetitivo pelo STJ, o Carf vem aplicando o entendimento em diferentes casos. De acordo com Douglas Campanini, s\u00f3cio da auditoria e consultoria Athros, a decis\u00e3o \u00e9 relevante porque aborda um pouco mais o conceito de insumos, focando em gastos relacionados \u00e0 importa\u00e7\u00e3o de produtos para que uma empresa possa desenvolver suas atividades no Brasil.<\/p>\n\n\n\n

\u201cO Carf considerou que a empresa tinha expertise para fazer o manuseio de equipamentos e que mesmo sendo uma atividade de consultoria log\u00edstica, era necess\u00e1ria no caso\u201d, afirma Campanini. Para as empresas que atuam na importa\u00e7\u00e3o, acrescenta, \u00e9 mais um precedente para entender atividades que podem gerar cr\u00e9ditos de PIS e Cofins a depender do caso concreto.<\/p>\n\n\n\n

A Procuradoria-Geral da Fazenda Nacional (PGFN) ainda pode recorrer \u00e0 C\u00e2mara Superior do Carf. Em nota, diz que as controv\u00e9rsias relacionadas ao conceito de insumo s\u00e3o resolvidas conforme as caracter\u00edsticas espec\u00edficas do processo produtivo de cada empresa.<\/p>\n\n\n\n

Citando a nota SEI PGFN n\u00ba 63, de 2018, destaca que insumos s\u00e3o itens cuja subtra\u00e7\u00e3o obste a atividade da empresa ou acarrete substancial perda da qualidade do produto ou do servi\u00e7o.<\/p>\n\n\n\n

Fonte: Valor<\/a><\/p>\n\n\n\n

A Amaral, Yazbek, OAB\/PR 762, possui 35 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.<\/p>\n\n\n\n

Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696<\/p>\n\n\n\n

Av. C\u00e2ndido Hartmann, 50 \u2013 Bigorrilho | Curitiba-PR<\/p>\n\n\n\n

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Uma prestadora de servi\u00e7os de siderurgia conseguiu, no Conselho Administrativo de Recursos Fiscais (Carf), o reconhecimento de que servi\u00e7os de consultoria log\u00edstica configuram insumos e, portanto, geram cr\u00e9ditos de PIS e Cofins. A decis\u00e3o \u00e9 da 2\u00aa Turma da 3\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o. Cabe recurso \u00e0 C\u00e2mara Superior. O caso \u00e9 da Paul Wurth […]<\/p>\n","protected":false},"author":3,"featured_media":803,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"\nServi\u00e7o de consultoria log\u00edstica gera cr\u00e9ditos de PIS e Cofins - Amaral, Yazbek Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.eloquent-edison.34-239-117-254.plesk.page\/?p=104\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Servi\u00e7o de consultoria log\u00edstica gera cr\u00e9ditos de PIS e Cofins - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"Uma prestadora de servi\u00e7os de siderurgia conseguiu, no Conselho Administrativo de Recursos Fiscais (Carf), o reconhecimento de que servi\u00e7os de consultoria log\u00edstica configuram insumos e, portanto, geram cr\u00e9ditos de PIS e Cofins. 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