The STJ has concluded the judgment of Repetitive Theme No. 1,239 and established the understanding that PIS and COFINS do not apply to revenue from the sale of goods (national or nationalized) and the provision of services carried out for individuals or legal entities in the Manaus Free Trade Zone (ZFM).
The decision consolidates the understanding that these operations are equivalent to exports for tax purposes, ensuring the application of the benefits provided under the ZFM regime.
In our new alert, the Tax team analyzes the main effects of the ruling and its impact for companies operating in the region.
Read the full analysis (available only in portuguese) here.
