{"id":1175,"date":"2021-05-25T19:06:39","date_gmt":"2021-05-25T22:06:39","guid":{"rendered":"http:\/\/34.239.117.254\/?p=1175"},"modified":"2021-05-25T19:06:39","modified_gmt":"2021-05-25T22:06:39","slug":"pgfn-indicou-os-procedimentos-para-cumprir-o-julgamento-dos-ed-no-re-574-706-pr","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=1175","title":{"rendered":"PGFN indicou os procedimentos para cumprir o julgamento dos ED no RE 574.706\/PR"},"content":{"rendered":"\n

A PGFN indicou os procedimentos para cumprir o julgamento dos ED no RE 574.706\/PR. Segundo o Parecer SEI N\u00ba 7698\/2021\/ME de 24.05.2021 da Procuradoria Geral da Fazenda Nacional:<\/p>\n\n\n\n

\u2013 O Supremo Tribunal Federal, por ocasi\u00e3o do julgamento do Tema 69 da Repercuss\u00e3o Geral decidiu que \u201cO ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo para incid\u00eancia do PIS e da COFINS\u201d;<\/p>\n\n\n\n

\u2013 Os efeitos da exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS devem se dar ap\u00f3s 15.03.2017, ressalvadas as a\u00e7\u00f5es judiciais e administrativas protocoladas at\u00e9 (inclusive) 15.03.2017 e<\/p>\n\n\n\n

\u2013 O ICMS a ser exclu\u00eddo da base de c\u00e1lculo das contribui\u00e7\u00f5es do PIS e da COFINS \u00e9 o destacado nas notas fiscais.<\/p>\n\n\n\n

Em vista disso conclui:<\/p>\n\n\n\n

(i) Quanto aos processos que discutem a exclus\u00e3o do ICMS da base do PIS e da Cofins, a Procuradoria-Geral da Fazenda Nacional ficar\u00e1 dispensada de contestar, de oferecer contrarraz\u00f5es e de interpor recursos, e fica autorizada a desistir de recursos j\u00e1 interpostos, desde que inexista outro fundamento relevante.<\/p>\n\n\n\n

(ii) Os valores relativos \u00e0 cobran\u00e7a do PIS e da COFINS a partir do dia 16 de mar\u00e7o de 2017 devem ser ajustados, em rela\u00e7\u00e3o a todos os contribuintes, considerando a inconstitucionalidade da inclus\u00e3o do ICMS destacado em notas fiscais na base de c\u00e1lculo dos referidos tributos.<\/p>\n\n\n\n

(iii) Os Auditores-Fiscais da Secretaria Especial da Receita Federal do Brasil n\u00e3o constituir\u00e3o os cr\u00e9ditos tribut\u00e1rios relativos ao tema e adotar\u00e3o, em suas decis\u00f5es, o entendimento a que estiverem vinculados, inclusive para fins de revis\u00e3o de of\u00edcio do lan\u00e7amento e de repeti\u00e7\u00e3o de ind\u00e9bito administrativa.<\/p>\n\n\n\n

(iv) Independentemente de ajuizamento de demandas judiciais, a todo e qualquer contribuinte deve ser garantido o direito de reaver, na seara administrativa, valores que foram recolhidos indevidamente.<\/p>\n\n\n\n

Fonte: Tribut\u00e1rio nos Bastidores<\/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

Assine nossa Newsletter e fique por dentro das novidades!<\/p>\n\n\n\n

Quer receber seu exemplar da revista Governan\u00e7a Jur\u00eddica? Clique aqui<\/a> e pe\u00e7a a sua.<\/p>\n\n\n\n

Nos acompanhe nas redes sociais: Facebook<\/a> | Instagram<\/a> | Linkedin<\/a><\/p>\n\n\n\n

J\u00e1 conhece o canal Direito da Intelig\u00eancia de Neg\u00f3cios? Inscreva-se j\u00e1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

A PGFN indicou os procedimentos para cumprir o julgamento dos ED no RE 574.706\/PR. Segundo o Parecer SEI N\u00ba 7698\/2021\/ME de 24.05.2021 da Procuradoria Geral da Fazenda Nacional: \u2013 O Supremo Tribunal Federal, por ocasi\u00e3o do julgamento do Tema 69 da Repercuss\u00e3o Geral decidiu que \u201cO ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo para incid\u00eancia […]<\/p>\n","protected":false},"author":2,"featured_media":1176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1175","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":"\nPGFN indicou os procedimentos para cumprir o julgamento dos ED no RE 574.706\/PR - 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.ayadvogados.com.br\/?p=1175\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PGFN indicou os procedimentos para cumprir o julgamento dos ED no RE 574.706\/PR - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"A PGFN indicou os procedimentos para cumprir o julgamento dos ED no RE 574.706\/PR. 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