Receita Federal publica Parecer Normativo relacionado ao creditamento de PIS e COFINS sobre insumos.
Em 18 de dezembro de 2018, foi publicado o Parecer Normativo N° 5 apresentando as principais repercussões, no âmbito da Receita Federal, da definição do conceito de insumos, por meio do REsp n° 1.221.170/PR, julgado sob a sistemática dos recursos repetitivos, para fins de apuração de créditos da não cumulatividade da Contribuição para o PIS/PASEP e da COFINS.
Em síntese, a 1ª Seção do Superior Tribunal de Justiça assentou nos autos daquele REsp que o conceito de insumos deve ser aferido "à luz dos critérios da essencialidade ou relevância, vale dizer, considerando-se a imprescindibilidade ou a importância de determinado item - bem ou serviço - para o desenvolvimento da atividade econômica desempenhada pelo contribuinte".
Com efeitos vinculantes em relação aos órgãos da administração tributária, os critérios...
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