The Federal Supreme Court (STF) may judge on Wednesday two issues of general repercussion. One of them will define whether ICMS and other contributions should be included in the calculation of PIS and Cofins charged on imports. The other will decide whether charging ICMS on piped water is constitutional.
The process over PIS and Cofins on imports is the extraordinary resource of the Rio Grande do Sul paint importer Vernicitec. It contests the constitutionality of Law No. 10,865, of 2004. The rule established the collection of PIS and Cofins on imports from 2005 onwards.
The company managed to win in the lower courts. In the STF, it has a favorable vote by the retired minister Ellen Gracie.
The extraordinary resource that discusses the taxation of piped water is from the government of Rio de Janeiro. He contests the decision of the 8th Civil Chamber of the Court of Justice of the State of Rio de Janeiro (TJ-RJ), which decided not to levy ICMS, considering that the supply of piped water is an essential public service, within the competence of the Public Power.
In September, the Supreme Court began to analyze the case. The first vote, by Minister Dias Toffoli, prevented the collection. In his view, piped water cannot be considered a commodity, avoiding the incidence of the tax. The trial was interrupted by Minister Luiz Fux's request for a view.
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Source: Value.