{"id":3104,"date":"2024-12-16T16:07:32","date_gmt":"2024-12-16T18:07:32","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=3104"},"modified":"2024-12-16T16:07:32","modified_gmt":"2024-12-16T18:07:32","slug":"carf-autoriza-credito-de-pis-cofins-sobre-comissoes-em-consorcios","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/carf-autoriza-credito-de-pis-cofins-sobre-comissoes-em-consorcios\/","title":{"rendered":"CARF AUTORIZA CR\u00c9DITO DE PIS\/COFINS SOBRE COMISS\u00d5ES EM CONS\u00d3RCIOS"},"content":{"rendered":"<p><span data-contrast=\"auto\">A 1\u00aa Turma, da 4\u00aa C\u00e2mara, da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (CARF), reconheceu o direito dos contribuintes ao cr\u00e9dito de PIS\/COFINS sobre comiss\u00f5es derivadas de vendas e cons\u00f3rcios a t\u00edtulo de insumos.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O contribuinte argumentou que a presta\u00e7\u00e3o de servi\u00e7os de cons\u00f3rcio est\u00e1 intimamente relacionada \u00e0 gest\u00e3o de grupos de cons\u00f3rcio e todas as suas fases. Desse modo, as comiss\u00f5es seriam imprescind\u00edveis para o desenrolar de suas atividades, o que as tornaria essenciais e relevantes.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Por outro lado, de acordo com o fisco, esses cr\u00e9ditos n\u00e3o estariam ligados com a presta\u00e7\u00e3o de servi\u00e7os do contribuinte, impossibilitando seu enquadramento como insumos para fins de PIS\/COFINS.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ao analisar o processo administrativo n.\u00ba 10805.721749\/2019-09, o Relator Celso Jos\u00e9 Ferreira de Oliveira acolheu os argumentos do contribuinte. Para o Relator, as comiss\u00f5es em cons\u00f3rcios s\u00e3o essenciais para possibilitar a consecu\u00e7\u00e3o das atividades da empresa e, portanto, devem garantir o direito aos cr\u00e9ditos de PIS e COFINS.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Turma, da 4\u00aa C\u00e2mara, da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (CARF), reconheceu o direito dos contribuintes ao cr\u00e9dito de PIS\/COFINS sobre comiss\u00f5es derivadas de vendas e cons\u00f3rcios a t\u00edtulo de insumos.\u00a0\u00a0 O contribuinte argumentou que a presta\u00e7\u00e3o de servi\u00e7os de cons\u00f3rcio est\u00e1 intimamente relacionada \u00e0 gest\u00e3o de grupos de cons\u00f3rcio [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3105,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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