{"id":1158,"date":"2021-05-19T17:38:06","date_gmt":"2021-05-19T20:38:06","guid":{"rendered":"http:\/\/34.239.117.254\/?p=1158"},"modified":"2021-05-19T17:38:06","modified_gmt":"2021-05-19T20:38:06","slug":"gastos-com-fundo-de-promocao-geram-creditos-de-pis-e-cofins","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=1158","title":{"rendered":"Gastos com fundo de promo\u00e7\u00e3o geram cr\u00e9ditos de PIS e Cofins"},"content":{"rendered":"\n

Os lojistas de shopping centers, que enfrentam grave crise financeira causada pela pandemia, t\u00eam conseguido novas decis\u00f5es no Judici\u00e1rio para aliviar a carga tribut\u00e1ria. Uma recente senten\u00e7a da Justi\u00e7a Federal de S\u00e3o Paulo concedeu, para uma rede de lojas de roupas masculinas, o direito a cr\u00e9ditos de PIS e Cofins sobre dep\u00f3sitos em fundo de promo\u00e7\u00e3o, cobrados por centros de compras para a realiza\u00e7\u00e3o de propaganda das lojas.<\/p>\n\n\n\n

Al\u00e9m de poder usar os cr\u00e9ditos para quitar d\u00e9bitos de tributos federais, a rede ainda obteve na Justi\u00e7a o direito \u00e0 compensa\u00e7\u00e3o dos valores pagos a mais nos \u00faltimos cinco anos. O montante exigido para fundo de promo\u00e7\u00e3o \u00e9 relevante, por ser calculado com base nos valores do aluguel.<\/p>\n\n\n\n

H\u00e1 pouco tempo, outra rede de lojas, de roupas masculinas e femininas, pertencente ao mesmo grupo empresarial, conseguiu o direito a cr\u00e9ditos de PIS e Cofins sobre outros custos: as taxas de condom\u00ednio.<\/p>\n\n\n\n

Ambas as discuss\u00f5es surgiram na esteira do julgamento do Superior Tribunal de Justi\u00e7a (STJ) sobre insumos de 2018. Por meio de recurso repetitivo (REsp 1221170), os ministros decidiram que deve ser considerado insumo e, portanto, apto a gerar cr\u00e9dito, tudo que for imprescind\u00edvel para o desenvolvimento da atividade econ\u00f4mica. A an\u00e1lise deve ser feita caso a caso, por depender de provas.<\/p>\n\n\n\n

Em rela\u00e7\u00e3o a essas redes de lojas, os principais pontos de venda ficam em shopping centers. Nos contratos firmados com eles existem cl\u00e1usulas que obrigam o pagamento de despesas variadas, como condom\u00ednio e fundos de promo\u00e7\u00e3o.<\/p>\n\n\n\n

\u201cS\u00e3o taxas que s\u00e3o verdadeiras imposi\u00e7\u00f5es, que se n\u00e3o forem pagas acabam por impedir sua atividade \u201d, diz a advogada Haraly Rodrigues, tributarista e s\u00f3cia do Roncato Advogados, escrit\u00f3rio que entrou com os dois processos. A Receita Federal somente autoriza a obten\u00e7\u00e3o de cr\u00e9ditos de PIS e Cofins dos valores dos alugu\u00e9is.<\/p>\n\n\n\n

Com rela\u00e7\u00e3o ao fundo de promo\u00e7\u00e3o, a rede de lojas alegou que a contribui\u00e7\u00e3o mensal do lojista ao empreendimento, para custeio do marketing coletivo, visa atrair mais consumidores e est\u00e1 intrinsecamente relacionada \u00e0 sua receita. Como s\u00e3o essenciais e relevantes para a forma\u00e7\u00e3o da receita, a rede alega que devem ser consideradas como insumos.<\/p>\n\n\n\n

Ao analisar o caso, o juiz Fernando Marcelo Mendes, da 13\u00aa Vara C\u00edvel Federal de S\u00e3o Paulo, entendeu que, nos termos do que foi decidido pelo STJ, bem como considerando a atividade econ\u00f4mica desenvolvida pela rede de lojas, \u201cas despesas com fundo de promo\u00e7\u00e3o incorridas pela impetrante devem ser consideradas como insumo, tendo em vista a sua relev\u00e2ncia para a atividade desenvolvida\u201d (processo n\u00b0 5019479-04. 2020.4.03.6100). Ainda cabe recurso da decis\u00e3o.<\/p>\n\n\n\n

J\u00e1 sobre a taxa de condom\u00ednio, ao analisar o caso, o juiz Jos\u00e9 Henrique Prescendo, da 22\u00aa Vara C\u00edvel Federal de S\u00e3o Paulo, considerou que as lojas da rede est\u00e3o localizadas majoritariamente em shopping centers e que o pagamento de taxas condominiais est\u00e1 vinculado ao aluguel, que \u00e9 \u201cessencial\u201d (processo n\u00ba 5019482-56.2020.4.03.6100). Nesse caso, a Procuradoria-Geral da Fazenda Nacional (PGFN) j\u00e1 recorreu.<\/p>\n\n\n\n

As decis\u00f5es, ao seguirem o que foi firmado pelo STJ, confirmam o entendimento de que empresas comerciais t\u00eam direito a cr\u00e9ditos de PIS e Cofins, como ind\u00fastrias e prestadoras de servi\u00e7os, segundo Haraly Rodrigues.<\/p>\n\n\n\n

No caso do fundo de promo\u00e7\u00e3o, o advogado Rafael Fabiano, do Leonardo Naves Direito de Neg\u00f3cios, afirma que, ao se caracterizar como um gasto cujo objetivo \u00e9 atrair uma maior quantidade de consumidores em potencial ao centro de compras, configura-se como uma despesa \u201cessencial\u201d e \u201crelevante\u201d.<\/p>\n\n\n\n

Fonte: Valor<\/a><\/p>\n\n\n\n

A Amaral, Yazbek, OAB\/PR 762, possui 35 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.<\/p>\n\n\n\n

Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696<\/p>\n\n\n\n

Av. C\u00e2ndido Hartmann, 50 \u2013 Bigorrilho | Curitiba-PR<\/p>\n\n\n\n

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Os lojistas de shopping centers, que enfrentam grave crise financeira causada pela pandemia, t\u00eam conseguido novas decis\u00f5es no Judici\u00e1rio para aliviar a carga tribut\u00e1ria. Uma recente senten\u00e7a da Justi\u00e7a Federal de S\u00e3o Paulo concedeu, para uma rede de lojas de roupas masculinas, o direito a cr\u00e9ditos de PIS e Cofins sobre dep\u00f3sitos em fundo de […]<\/p>\n","protected":false},"author":2,"featured_media":1159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"\nGastos com fundo de promo\u00e7\u00e3o geram cr\u00e9ditos de PIS e Cofins - Amaral, Yazbek Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.34.239.117.254.sslip.io\/?p=1158\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gastos com fundo de promo\u00e7\u00e3o geram cr\u00e9ditos de PIS e Cofins - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"Os lojistas de shopping centers, que enfrentam grave crise financeira causada pela pandemia, t\u00eam conseguido novas decis\u00f5es no Judici\u00e1rio para aliviar a carga tribut\u00e1ria. 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