The STJ decided unanimously that the calculation basis car sellers must use to compute PIS and COFINS shall be the gross revenue (value of sale to consumer), not the difference between the value of purchase from the manufacturer and the value of the sale to consumer (profit margin). The Justices understood that the sale of new vehicles is framed under the definition of revenue provided by the Supreme Court upon analysis of Section 3 of Law No. 9,718/98. That court ruled that the calculation basis of PIS and COFINS is the gross revenue originated exclusively from the sale of goods and services.
Since this decision was rendered under the regime of repetitive appeals (Section 543-C of the Civil Litigation Code), this understanding must be applied to identical proceedings that were suspended until this trial took place. There can only be an appeal to the STJ when the second-level decision is contrary to the position provided by the Superior Court.
(Repetitive Special Appeal No. 1,339,767/SP).