Post by account_disabled on Mar 12, 2024 3:55:18 GMT -6
Purchasing inputs ConJur Editor September Tax It is possible to take advantage of Tax credits on the Circulation of Goods and Services (ICMS) related to the acquisition of intermediate products necessary for the company's core activity. With this understanding, judge Marialice Camargo Bianchi, from the 6th Public Finance Court of the Central Forum of Porto Alegre, determined that a transport company is entitled to ICMS credit on acquisitions of inputs. reproduction Reproduction Normative instruction had prohibited crediting.
Transport companies The company questioned a normative instruction issued by the State Revenue of Rio Grande do Sul that prohibited ICMS credit for road freight transport companies on the main inputs used in the provision of transport services. The defense was made by lawyer Leandro Sasso Belgium Phone Number Data from Ercolani & Sasso Advogados. In the decision, the judge highlighted that the jurisprudence of the Superior Court of Justice "expanded the crediting hypotheses, conditioning the use of credits related to the acquisition of intermediate products only to proof that they are used to carry out the activities that constitute the corporate purpose of the business establishment.
Bianchi considered that, "with regard to companies that provide transport services, which is a material hypothesis of incidence of ICMS, there is no doubt that this right, endorsed by the jurisprudence of the STJ, will fall on the indirect tax paid on the acquisition of fuels, lubricants, inner tubes and tires used to carry out the company's core activity". The judge further analyzed that "it has been demonstrated, at least in summary judgment, that the main activity of the petitioner corresponds to the provision of transport services, which is why I consider the likelihood of the right to be granted the injunction to be certain."Controversial aspects of falsehood in tax compensation Felipe Fortes September 14, 2022, 4:09 pm LawsTax Article.
Transport companies The company questioned a normative instruction issued by the State Revenue of Rio Grande do Sul that prohibited ICMS credit for road freight transport companies on the main inputs used in the provision of transport services. The defense was made by lawyer Leandro Sasso Belgium Phone Number Data from Ercolani & Sasso Advogados. In the decision, the judge highlighted that the jurisprudence of the Superior Court of Justice "expanded the crediting hypotheses, conditioning the use of credits related to the acquisition of intermediate products only to proof that they are used to carry out the activities that constitute the corporate purpose of the business establishment.
Bianchi considered that, "with regard to companies that provide transport services, which is a material hypothesis of incidence of ICMS, there is no doubt that this right, endorsed by the jurisprudence of the STJ, will fall on the indirect tax paid on the acquisition of fuels, lubricants, inner tubes and tires used to carry out the company's core activity". The judge further analyzed that "it has been demonstrated, at least in summary judgment, that the main activity of the petitioner corresponds to the provision of transport services, which is why I consider the likelihood of the right to be granted the injunction to be certain."Controversial aspects of falsehood in tax compensation Felipe Fortes September 14, 2022, 4:09 pm LawsTax Article.