The first panel of the Superior Court of Justice (STJ), by a tight majority (3 x 2), after repeated requests for review, concluded the judgment on the legality of Decree 8,426/2015, which reestablished the PIS and COFINS rates levied on financial income earned by legal entities subject to the non-cumulative calculation system.

 

See below how each Minister voted:

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- Napoleão Nunes (rapporteur):

Partial provision for declaring the non-levy of PIS/COFINS on financial income.

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- Regina Helena Costa:    

Partial granting of the special appeal only to, recognizing the legality of the levy of the contribution to PIS/PASEP and COFINS on financial revenues of legal entities subject to the non-cumulative regime of these contributions, to exclude the application of art. 1, caput, of Decree n. 8,426/2015, reestablishing the previous regime of rates

 

- Gurgel de Faria:

dismissed

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- Sergio Kukina:

dismissed

 

- Benedito Gonçalves:

dismissed

 

The issue, however, is not yet resolved. Pending judgment at the Federal Supreme Court, RE 986.296, whose general repercussion was recognized in mid-March 2017, which deals specifically with the subject.

 

ADI 5.277/DF is also pending before the STF, under which the constitutionality of the legislation authorizing the Executive Power to set and change coefficients to reduce PIS/COFINS rates levied on gross revenue earned from the sale of alcohol will be discussed , theme similar to the mentioned RE.

 

Despite the relevance of the topic, there is no judgment scheduled. Taxpayers who wish to waive this exaction and protect themselves from a possible modulation of the effects, must file the appropriate judicial measure before the judgment of the STF.