by admin
A 3ª Câmara da 3ª Sessão de Julgamento do CARF, julgou, por maioria de votos e favorável ao contribuinte, discussão envolvendo o aproveitamento de créditos na aquisição de serviços de fretes utilizados para a movimentação de insumos/matérias-primas e produtos acabados em elaboração no próprio estabelecimento ou entre estabelecimentos da mesma empresa, pois trata-se de frete vinculada a processo produtivo e/ou futura operação de venda.
Fonte: Acórdão nº 9303-008.058
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