Questão jurídica principal
Whether flights for X.________, Y.________ and the related company justified a reduction of input tax deduction.
Decisão extraída
No reduction was due because, once taxable supplies and a supply relationship were acknowledged, the private use by the recipients did not prevent input tax deduction; the related company was to be treated like a third-party customer.
Fundamentação extraída
The court held that the recipient's private purpose is irrelevant for the supplier's input tax deduction. What matters is whether the taxable person uses the inputs for a business purpose. The aircraft services to the related company were business outputs, not mere internal or end-consumer use.