Limits allow companies to withdraw PIS / Cofins from the tax base – 30/07/2018 – Open Market



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The argument is that the decision of the Federal Supreme Court that excluded the ICMS (Goods and Services Tax) and the Goods and Services Tax (ICMS)

The Supreme Court ruled last year that the ICMS is not part of the corporations' income because it is fully transferred to the tax authorities,

The Union responds to 1,500 actions that require the thesis to be applied to other taxes.

"They are derived theses [da do STF]. From an economic point of view, the PIS / Cofins tax rate is also embedded in the price and, therefore, the tax imposes on itself, "says Hugo Leal, a partner at Cescon Barrieu's office

takes the percentage of PIS / Cofins on his gross income and calculates the amount payable on the rest, which reduces the burden by about one point. ", says lawyer David de Andrade Silva, who obtained a decision of the type.

"Terms a series of tributes with effect on the same products is the origin of this discussion," says Vanessa Rahal, of FGV. "If they were unified, it would be possible to do as in Europe or the US, where the tax is calculated on the final price."

"The subject will only be defined when it is again badyzed by the STF." The logic advocated by the taxpayers makes sense, but it must still be judiciarized ", explains Marco Behrndt of Machado Meyer

The Attorney General's Office baderts that the STF's decision on the ICMS "is an exception to the general understanding that a tribute may form the basis for the calculation of any other."

What changes in the calculation of the PIS / Cofins when the injunctions are contrary to the fiscal authorities

As it is today

  • ] The companies pay PIS / Cofins on the gross income and there is at two rates, 3.65% and 9.25%
  • of a company that bills, for example, R $ 1 million and pays the highest rate, to

The company can deduct 92 R $ 500 from the calculation of the tax

  • The tax rate would be calculated on the remaining amount, from R $ 907, 5 thousand
  • The value collected by the government would be R $ 83.94 thousand
  • Arsenal Electric [194590] 05]

    Energisa will invest R $ 85 million in technologies to to reduce the energy theft of its networks, especially in the concession area of ​​Mato Grosso, where the problem is more important.

    to tackle the problem: in 2016 and 2017, the sum was R $ 160 million.

    Distributors must follow the loss parameters that Aneel (regulatory agency) determines.

    The Mato Grosso operation is the only mismatch of a total of ten concessions that the energy has.

    The distributor intends to attack the thefts and frauds between President Ricardo Botelho

    "The idea is to monitor 19,500 customers."

    The arsenal includes intelligence centers, digital measurement systems and other technologies, according to him

    Emap, a company that manages the Port of Itaqui in Maranhão, will deliver to the Special Secretariat of the PPI (Partnership and Investment Program)

    The port rented on Friday ( 27), which will be used for the construction of a new terminal, for R $ 100,000, a terminal in Suzano. The pulp and paper manufacturer will have a space of 25 years and plans to contribute 215 million reais

    . The Emap plan is to diversify the products that transit through Maranhão, including fuels.

    distributors, who will be able to import diesel and gasoline from the United States and the Gulf of Mexico to supply Pará, Tocantins, Piauí and Maranhão.

    The North and the Midwest are far from refineries and need a logistic solution, in the opinion of Lagos

    "The country will import fuels for a long time.These strategic decisions will be made soon "

    The lease auction is expected to occur in the second half of 2019.

    Itaqui Port

    • Income in 2017: R $ 182 million
    • Liquids: Under – petroleum products, caustic soda, ethanol
    • Freight in bulk in 2018: 9.2 million tons
    • Main waiting times for bulk solid cargoes: soybean, fertilizer, copper, for shipments of soy: 3.5 days

    Shipping in the country

    • Movement in 2017: 1.08 billion tons
    • 8.3% increase
    • Main Freight: Iron ore, [19659040] Brazil is the fourth country in the navigation volume ranking in pirated content sites, according to "Annual reports on piracy".

      Gold The STJ will judge in the fifth (2) s' it is necessary to seek the permission of the administrators of protected territories to do mineral research in the area.

      with Felipe Gutierrez, Igor Utsumi and Ivan Martínez-Vargas

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