Reverse logistics in gas stations in the metropolitan region of Curitiba (Brazil)

Abstract

The National Solid Waste Policy (PNRS) established by Law 12,305/2010, mentions Reverse Logistics (RL) as a development tool for the return of the production cycle, and also presents instruments for shared responsibility for the life cycle of products. The RL of lubricating oils in post-consumption and return is linked to concern for the environment and sustainability in the business sphere. The aim of this study was to describe the RL process of gas stations and their tax benefits, through bibliographic and documentary research, in addition to an unstructured interview with professionals involved in the process and through a case study. It was found that compliance with environmental obligations imposed by the Government, such as the destination of used or contaminated lubricating oil packaging (OLUC), can be considered inputs that may generate PIS and COFINS credits, and the revenues obtained from the sale of the destination of OLUC may be considered as environmental revenues, as well as the structure of real estate to be measured as environmental assets.