In the case analyzed by the justices in REsp 1.715.256,  the Federal Regional Court of the 3rd Region (TRF3) had maintained the ruling that partially upheld the claim, granting security only to ensure compensation of the amounts improperly collected, limiting them, however, to those evidenced in the records.

In the judgment of the specific case of the repetitive appeal, the taxpayer’s appeal was partially granted to recognize the right to offset the amounts of PIS and Cofins improperly paid, even if they had not been proven in the records.

According to Minister Napoleon Nunes Maia Filho, the taxpayer’s filing “is preventive in nature and is merely declaratory,” and thus the granting of the order depends only on the recognition of the right to offset taxes.