The discussion on the impact of the Social Integration Program (PIS) on the income earned on rental properties, including with regard to companies that rent own property, had its repercussion generally recognized by the Supreme Court (STF), in voting conducted Plenary in Virtual. The theme will be brought to trial in the Extraordinary Appeal (RE) 599658, in which the Union questioned the judgment of the Regional Federal Court (TRF) of the 3rd Region, which ensured a furniture industry of São Paulo exclusion of rent obtained by leasing a own property in the calculation basis of PIS.
According to the spokesperson for the RE, Minister Luiz Fux, the question of the extension of the calculation basis of PIS and Contribution to Social Security Financing (COFINS) for some business segments is already submitted to the Plenum of the Supreme Court, the case of insurers RE at 400,479, reported by the Minister Cezar Peluso (retired). After the vote of the rapporteur in the case of insurers, the judgment of the merits of RE was suspended by order of view. The financial institutions, the Court recognized the general repercussion of matter in the RE 609,096.
"Since the matter is being examined by the Court in respect of insurance and financial institutions, the discussion needs to be extended to rental companies, especially those who rent own property," said Minister Luiz Fux. In this particular case, he points out, the discussion can be extended to Cofins. In RE, the Union contends that the decision of the TRF-3, to exclude from the calculation base of real estate revenue, distorted its own PIS and thus defied expressed directly and Article 195, subsection I, paragraph " b "and Article 239 of the Federal Constitution.
In their demonstration, the minister Fux said on the matter are decisions of the Supreme Court recognizing that revenues from lease of property does not constitute a basis for calculating taxes and other, as given by the Minister in the same RE Eros Grau (previous rapporteur) , which was given the dismissal of the judgment made by the end of the RE 400 479. There are other decisions considering that these funds constitute the basis for calculating taxes. "Given these circumstances, the submission of the matter to the Court plenary as it is necessary in particular to avoid conflicting decisions on the issue," concluded Fux.
STF