Contribution to PIS and Cofins is levied on revenue earned in back to back operations . The understanding was established by the 1st Panel of the Superior Court of Justice. The collegiate's ruling was published on the 24th. STJ For STJ, contribution is made to revenue from STJ back to back operations In practice, the operation is the purchase and sale of foreign products, carried out abroad by a company established in Brazil, without the goods physically transiting through Brazilian territory. The understanding of the rapporteur, Minister Gurgel de Faria, prevailed. He understood that, as it does not constitute export revenue, revenues from triangular operations, called back to back, are subject to contributions to PIS and Cofins.
This is because it is the very essence of the export operation that goods leave the national territory, while in the triangular operation the company established in Brazil acquires the product abroad and sells it there, without the merchandise physically transiting through Brazilian territory," he said. According to the rapporteur, in this modality, the good is acquired by the Brazilian person abroad to be sold there. "As a rule, the business is carried Middle East Mobile Number List out on behalf of the Brazilian buyer, who is only responsible for payment (financial operation). The revenue derived from the purchase and sale operation abroad, therefore, does not characterize export revenue and, therefore, would not be covered by the non-incidence of contributions to PIS or Cofins", he explained.
Appeal The panel analyzed a special appeal in a writ of mandamus filed in February by a company against an act attributed to the Federal Revenue delegate in Barueri (SP), aiming at "the non-levy of PIS/Cofins on revenues from back operations back ." For the company, the operation does not, in fact, characterize exportation and, therefore, is not covered by Cofins immunity or PIS contributions. As a result, the petitioner filed an appeal, which was not granted by the Federal Regional Court of the 3rd Region.Another issue that deserves to be highlighted is the challenge in coordination between bodies, including at the inter-federative level, which implies a certain legal uncertainty for the party that signs an agreement of this nature – as we have already discussed on another occasion.
