{"id":1214,"date":"2021-06-07T18:02:23","date_gmt":"2021-06-07T21:02:23","guid":{"rendered":"http:\/\/34.239.117.254\/?p=1214"},"modified":"2021-06-07T18:02:23","modified_gmt":"2021-06-07T21:02:23","slug":"empresa-de-fora-pode-aproveitar-creditos-de-icms-na-zona-franca-de-manaus","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=1214","title":{"rendered":"Empresa de fora pode aproveitar cr\u00e9ditos de ICMS na Zona Franca de Manaus"},"content":{"rendered":"\n

O aproveitamento de cr\u00e9ditos\u00a0de Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) por uma empresa na Zona Franca de Manaus \u00e9 legal, j\u00e1 que\u00a0as remessas de mercadorias para empresas localizadas na \u00e1rea s\u00e3o imunes \u00e0 tributa\u00e7\u00e3o.<\/p>\n\n\n\n

Assim entendeu a\u00a02\u00aa C\u00e2mara Especial do Tribunal de Justi\u00e7a de Rond\u00f4nia ao anular tr\u00eas\u00a0autos de infra\u00e7\u00e3o\u00a0aplicados sobre a transfer\u00eancia de combust\u00edveis do estado vizinho para a Zona Franca de Manaus.<\/p>\n\n\n\n

Segundo o processo, a companhia foi multada tr\u00eas vezes e entrou com apela\u00e7\u00e3o c\u00edvel. O Estado de Rond\u00f4nia, em sua defesa, alegou que a empresa deixou de efetuar o devido estorno do cr\u00e9dito fiscal referente \u00e0 entrada de mercadoria (\u00e1lcool hidratado carburante) nas opera\u00e7\u00f5es de transfer\u00eancia para a Zona Franca de Manaus, o que configuraria apropria\u00e7\u00e3o indevida de cr\u00e9dito fiscal. Em 1\u00b0 inst\u00e2ncia, a apela\u00e7\u00e3o foi indeferida. <\/p>\n\n\n\n

Ao analisar os autos, o desembargador Miguel Monico Neto observou que, nesses casos, equivale, para fins de efeitos fiscais, \u00e0 exporta\u00e7\u00e3o de produto brasileiro para o exterior, o que permite, como consequ\u00eancia, o aproveitamento dos cr\u00e9ditos de ICMS pela empresa apelante.<\/p>\n\n\n\n

“As remessas de mercadorias para empresas localizadas na Zona Franca de Manaus s\u00e3o imunes \u00e0 tributa\u00e7\u00e3o. A mat\u00e9ria j\u00e1 foi amplamente debatida, decidida e pacificada pela Corte de Justi\u00e7a de Rond\u00f4nia, assim como por outros tribunais da Federa\u00e7\u00e3o”, afirmou. Assim, o magistrado decidiu em favor da empresa.<\/p>\n\n\n\n

Fonte: Conjur<\/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

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

O aproveitamento de cr\u00e9ditos\u00a0de Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) por uma empresa na Zona Franca de Manaus \u00e9 legal, j\u00e1 que\u00a0as remessas de mercadorias para empresas localizadas na \u00e1rea s\u00e3o imunes \u00e0 tributa\u00e7\u00e3o. Assim entendeu a\u00a02\u00aa C\u00e2mara Especial do Tribunal de Justi\u00e7a de Rond\u00f4nia ao anular tr\u00eas\u00a0autos de infra\u00e7\u00e3o\u00a0aplicados sobre a transfer\u00eancia […]<\/p>\n","protected":false},"author":2,"featured_media":1215,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1214","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":"\nEmpresa de fora pode aproveitar cr\u00e9ditos de ICMS na Zona Franca de Manaus - 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=1214\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Empresa de fora pode aproveitar cr\u00e9ditos de ICMS na Zona Franca de Manaus - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"O aproveitamento de cr\u00e9ditos\u00a0de Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) por uma empresa na Zona Franca de Manaus \u00e9 legal, j\u00e1 que\u00a0as remessas de mercadorias para empresas localizadas na \u00e1rea s\u00e3o imunes \u00e0 tributa\u00e7\u00e3o. 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