Cesar Peres Dulac Müller logo

CPDMA BLOG

Category:
Date: March 12, 2021
Posted by: CPDMA Team

New possibility of taking PIS/COFINS credits: shopping center condominium

For companies that are subject to IRPJ and CSLL calculation under the Actual Income method, PIS and COFINS are collected on a non-cumulative basis. This means that the company may take credits for certain expenses provided for by law in order to reduce the amount payable in relation to contributions to PIS and COFINS.

Thus, naturally, taxpayers are always looking for new interpretations of legislation that can safely and legally expand the range of possibilities for taking PIS/COFINS credits. The greater the possibilities of taking credit, the lower the final tax burden in relation to the aforementioned contributions.

Recently, a decision was rendered by the Federal Court of São Paulo that granted a new possibility of taking credits in the non-cumulative nature of PIS/COFINS. At the time, the São Paulo court recognized the right of a taxpayer to take PIS/COFINS credit on amounts paid as shopping center condominium expenses. Until then, by legal provision, it was only allowed to take credits on the amounts spent on rent. This new interpretation, however, expands the notion, based on the concept of inputs, also allowing the amounts spent on condominium charges of stores and developments located in shopping centers to be considered generators of PIS/COFINS credits.

The central argument is that any and all amounts spent by the taxpayer that are essential and indispensable for carrying out their productive activity should be considered as an input, and therefore subject to credit verification. In this context, taxpayers who own stores and establishments in shopping malls are required to pay condominium expenses, so that these amounts constitute absolutely essential and necessary expenses for carrying out the core activity of that enterprise.

If your company is in a similar situation, we recommend that you evaluate the filing of a judicial measure in order to seek judicial recognition of the right to take PIS and COFINS credits on condominium values in shopping centers, as well as to see recognized the right to make the calculation of such credits retroactively, in the last five years.

Source: Wagner Arnold Fensterseifer, attorney at Cesar Peres Dulac Müller, is a specialist in Tax Law and a Master in Philosophy of Law.

Return

Recent posts

The protection afforded to highly renowned trademarks

In recent weeks, news has been circulating on legal websites that the Federal Court has annulled a registration for the "CHEVETTE DRINK" trademark. The registration, with a nominative presentation, was considered annullable for infringing article 124, item VI, of the Industrial Property Law (LPI), which prohibits the registration of signs of a generic nature, commonly used for [...]

Read more
Electronic Judicial Domicile: companies must register by May 30

Large and medium-sized companies [1] across the country will have until May 30, 2024 to voluntarily register with the Electronic Judicial Domicile, a tool of the Justice 4.0 Program that centralizes information and communications about cases in Brazilian courts. After this deadline, registration will be compulsory, starting [...]

Read more
Was the instability on Instagram and Facebook the result of a court decision?

There has been speculation over the last few days as to whether the instability of the social networks Instagram and Facebook is a result of the court decision handed down by the São Paulo Court of Justice (TJSP), which ordered Meta Platforms, INC., which owns the platforms, to refrain from using the 'META' trademark, first registered in Brazil by the company Meta Serviços [...].

Read more
Misuse of a trademark by a former partner can be recognized not only as unfair competition, but also as bad faith.

On February 14, the newspaper "Valor Econômico" published an article in which it was pointed out that the São Paulo Court of Justice had recognized unfair competition in the improper use of a trademark by a former partner. The article, however, does not give the number of the case in which it would be possible to analyze more details of the decision, but it does inform that the individuals had signed a [...]

Read more
The first sanctions applied by the National Agency for the Protection of Personal Data (ANPD) were a wake-up call for companies: the LGPD is a serious law and must be complied with.

The General Personal Data Protection Law - Law No. 13,709/18 (LGPD) was published in 2018 and came into force in 2020. This deadline was given to public and private legal entities (processing agents) that collect, store or process the personal data of individuals, in Brazil or abroad, in order to [...]

Read more
Business position on the recent STF decision that ruled that it is constitutional for trade unions to charge assistance contributions

Recently, the Federal Supreme Court (STF) unanimously ruled that unions can collect an assistance contribution, including from non-member employees, in ARE 1.18.459 (Topic 935 of the General Repercussion), as long as the worker is guaranteed the right to object, establishing the following thesis: "it is constitutional to establish, by agreement or [...]

Read more
crossmenuchevron-down
en_USEnglish
linkedin Facebook pinterest youtube lol twitter Instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter Instagram