The Superior Court of Justice recognized the right of agroindustries that purchase soybeans under PIS and Cofins suspension to use the grain as input in the manufacture of taxed products and obtain ordinary credits of 9.25% on the acquisition value. The precedent was established in REsp nº 2.165.276/RS and benefits companies that acquire soybeans under these specific conditions.
The concrete case involves a biodiesel manufacturer that filed an appeal against the obtention of credits from the contributions. The central issue of the dispute was to determine whether the absence of PIS and Cofins collection at the purchase of soybeans would prevent crediting in the next stage of the production chain.
The National Treasury argued that the non-collection at acquisition would make subsequent crediting impossible. However, the STJ adopted the contrary understanding, rejecting the federal government's thesis and recognizing the company's right to the credit.
The rapporteur of the case, Minister Teodoro Silva Santos, highlighted that the non-cumulativity of PIS and Cofins has its own logic and is not confused with the systematic of ICMS and IPI. For the Court, the credit must be calculated on the acquisition value of soybeans, regardless of the suspension of contributions at that stage.
