The debate over the concept of “input” for PIS and Cofins remains far from settled.

In an article published on Conjur, our attorneys Gregório Caballero and Leonardo Pestana analyze yet another chapter of this long-standing controversy, marked by jurisprudential advances but still surrounded by practical uncertainties.

Even after the STJ precedent, which adopted the criteria of essentiality and relevance, the issue continues to be challenged by restrictive interpretations from the tax authorities and by new developments in the courts.

The result is a scenario that still requires case-by-case analysis and heightened attention from companies when calculating tax credits.

We continue to closely monitor these developments, because in tax matters, each new chapter can reshape strategies.

Read more: https://www.conjur.com.br/2026-abr-22/a-novela-do-conceito-de-insumo-ganha-um-novo-capitulo/