Through Consultation Solution No. 215, of the General Coordination Office for the Federal Revenue Taxation System (COSIT), the Federal Revenue has oriented taxpayer importer/manufacturer of fluorescent lamps not to appropriate PIS and COFINS credits on reverse logistics expenses, a mechanism that reintroduces waste in new cycles of production and disposes of post-consumer materials in an environmentally appropriate manner.
In an Alert, Fabricio Soler and Rafael Malheiro comment on the contradiction between this guideline and the direction given by the same Federal Revenue through Consultation Solution No. 1/2021.
Read more, in Portuguese, at: https://lnkd.in/eHuvSsBF
