Medida Provisória afasta compensação de crédito tributário
| Autor | Ricardo Sitzer |
| Ocupação do Autor | Sócio de Do Val, Pereira de Almeida, Sitzer e Gregolin Advogados. |
| Páginas | #2 |
É o caso dos distribuidores e comerciantes de produtos como gasolina, gás liquefeito de petróleo, gás natural; farmacêuticos, perfumaria, além do setor de máquinas, veículos e autopeças.
Esses setores que perderam o direito ao crédito de tributos sao os mesmos que participam da fabricação e venda de produtos que se sujeitam à chamada tributação monofásica das contribuições de PIS e Cofins. Isso significa que a tributação é concentrada no início do ciclo de comercialização pelo produtor ou importador Por esso motivo, estes setores tinham o direito de abater PIS e Cofins dos gastos de energia elétrica, aluguéis de prédios, máquinas ou equipamentos, despesas com armazenagem, frete na operação de venda e leasing, e geravam um saldo credor passível de compensação com...
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