On June 11, 2025, the First Panel of the Superior Court of Justice (STJ) rendered a significant precedent in the judgment of Theme 1239 under the system of repetitive appeals, consolidating the non-levy of PIS and Cofins contributions on revenues arising from the sale of goods and the provision of services to individuals or legal entities located in the Manaus Free Trade Zone (ZFM).
Context and Scope of the Decision
The thesis established by the Court was as follows:
“PIS and Cofins contributions do not apply to revenues arising from the provision of services and the sale of domestic or nationalized goods to individuals or legal entities within the Manaus Free Trade Zone.”
The decision has broad applicability, as it:
- Covers both goods and services;
- Applies to domestic and nationalized goods;
- Is valid regardless of the location of the supplier or service provider, including those situated outside the ZFM;
- Has subjective scope: it benefits operations destined for both individuals and legal entities in the region;
- Has binding effect on the Judiciary and on the Administrative Council of Tax Appeals (CARF), as it was rendered under the system of repetitive appeals.
Legal Grounds of the Decision
The leading opinion, delivered by Justice Gurgel de Faria, emphasized that the tax incentives granted to the Manaus Free Trade Zone must be interpreted broadly and in light of their purpose, in order to fulfill the constitutional objectives of:
- Reducing regional inequalities;
- Preserving the environmental and cultural heritage of the Amazon;
- Promoting economic development in the Northern region of Brazil.
The reporting Justice warned that restricting the incentives when the service or product originates from outside the ZFM would result in undue penalization of local consumers and entrepreneurs, ultimately discouraging economic activity within the incentivized area.
Practical Implications
- Legal certainty: the ruling settles longstanding jurisprudential divergence spanning more than 15 years;
- Regional competitiveness: the decision consolidates the special tax regime applicable to the ZFM as an effective instrument of industrial and regional policy;
- Fiscal impact: although not yet quantified, the measure may affect significant federal revenues, given the large volume of transactions destined for the ZFM.
Taxpayers affected by the ruling are advised to assess its impact on their operations and, where appropriate, pursue tax reviews, judicial actions, or requests for tax reimbursement/compensation based on the established legal thesis.