The 1st Panel of the Superior Court of Justice (STJ), in the judgment on Special Appeal No. 1.477.320, recognized the right to PIS and Cofins credits in relation to transportation in transactions to purchase vehicles from the manufacturer by the dealer with the purpose of later resale to the final consumer.
In that case, Bigger Caminhões Ltda. sought to secure its right to a credit from the contributions due to its being responsible for the payment of the freight transport of vehicles (automobiles, vans, and utility vehicles) from the Ford factory to its commercial establishments.
The precedent is relevant, since it reaffirms the position of the 1st Panel favorable to the taxpayer. This is because the 2nd Panel submitted Special Appeal No. 1.668.907 to the 1st Section (composed of the 1st and 2nd Panels) to investigate the need to review, or not, the STJ's understanding regarding the right to PIS and Cofins credits arising from expenses with transportation in the purchase of goods for resale.
The topic is not new in the 1st Section. In 2012, this adjudicatory body decided to recognize the right to PIS and Cofins credits in such situations. However, the composition of the body has changed substantially, since only five justices who voted at that time are still with the adjudicatory body.