STJ: Minister postpones analysis of PIS/Cofins incidence on retailer discount
Minister Gurgel de Faria, from the 1st Panel of the Superior Court of Justice (STJ), asked for more time to judge the action that discusses the levy of PIS/Cofins on discounts and bonuses given to retailers. The analysis was scheduled for the afternoon of this Tuesday, the 7th. So far, two of the five ministers of the collegiate voted in favor of the taxpayers.
When asking for a view for the first time, in November last year, Gurgel highlighted that the theme is unprecedented in the Court and said that “I would like to take a longer look at the matter to study it”.
The Court assesses an appeal filed by Cencosud Brasil against a decision that forced it to pay the tax on discounts and bonuses from past years. The controversy gained momentum in 2017, when the Federal Revenue instructed inspectors to charge PIS/Cofins on amounts received as bonuses and rebates from suppliers. From then on, the practice that was frequent in retail began to be fined.
Discounts and bonuses are granted by suppliers when resellers need to deduct some type of cost – arising from the production of advertising materials to publicize goods or logistics, for example. Retailers argue that this discount does not generate an increase in the companies’ equity, and therefore should not be classified as revenue – basis for the incidence of PIS/Cofins.