Ampliação do conceito de “processo produtivo” para fins de crédito de PIS e COFINS: análise da Jurisprudência do CARF

Abstract

This paper aims to analyze the expansion of the concept of “production process” for the purposes of PIS and COFINS tax credit claims under the non-cumulative regime. It begins with the definition of input established by the Superior Court of Justice (STJ) in the judgment of Special Appeal No. 1,221,170/PR and the guidelines set forth in Normative Instruction RFB No. 2,121/2022. From this foundation, the study examines the interpretation adopted by the Federal Revenue Service of Brazil (Receita Federal) and the Administrative Tax Appeals Council (CARF), identifying a recent trend toward a broader and more flexible approach to the concept originally defined in a restrictive manner. The methodology is based on jurisprudential and normative analysis, with a focus on administrative and fiscal decisions that have recognized the essentiality of certain expenses not expressly listed in IN 2,121. The conclusion is that both the Receita Federal and CARF have adopted more favorable stances toward taxpayers, allowing the use of tax credits in cases previously disregarded. This represents progress in the interpretation of tax legislation and reinforces legal certainty within the scope of Brazilian tax law