{"id":175,"date":"2021-01-12T09:43:00","date_gmt":"2021-01-12T12:43:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=175"},"modified":"2021-02-26T09:44:10","modified_gmt":"2021-02-26T12:44:10","slug":"trf-definira-qual-icms-deve-ser-excluido-da-cprbs","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=175","title":{"rendered":"TRF definir\u00e1 qual ICMS deve ser exclu\u00eddo da CPRBs"},"content":{"rendered":"\n

A Corte Especial do Tribunal Regional Federal (TRF) da 4\u00aa Regi\u00e3o, que abrange a regi\u00e3o Sul, poder\u00e1 definir neste ano qual ICMS deve ser exclu\u00eddo do c\u00e1lculo da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB): o efetivamente pago ou o destacado na nota fiscal. A quest\u00e3o \u00e9 analisada por meio de incidente de argui\u00e7\u00e3o de inconstitucionalidade, o que obrigar\u00e1 todos os magistrados da regi\u00e3o a seguir a decis\u00e3o.<\/p>\n\n\n\n

O julgamento ainda poder\u00e1 servir de jurisprud\u00eancia em outros tribunais da Justi\u00e7a Federal (processo n\u00ba 5035825- 72.2017.4.04.00 00). Por ora, o placar na Corte Especial, que re\u00fane os 15 desembargadores mais antigos, est\u00e1 favor\u00e1vel \u00e0 Fazenda Nacional, em cinco votos a dois. O relator \u00e9 o desembargador Roger Raupp Rios, que entendeu pela exclus\u00e3o do ICMS destacado na nota – a favor do contribuinte.<\/p>\n\n\n\n

Em 2019, em recursos repetitivos (tema 994), a 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) decidiu pela exclus\u00e3o do ICMS da base de c\u00e1lculo da CPRB. Mas n\u00e3o entrou no m\u00e9rito de qual imposto estadual deve ser retirado.<\/p>\n\n\n\n

No TRF sediado em Porto Alegre, o que mais chamou a aten\u00e7\u00e3o dos tributaristas foi o voto do desembargador e jurista Leandro Paulsen. Ele abriu a diverg\u00eancia, votando a favor do Fisco.<\/p>\n\n\n\n

\u201cMas os demais que o seguiram foram os desembargadores da turma penal, n\u00e3o das turmas tribut\u00e1rias, o que traz expectativa de uma reviravolta\u201d, afirma o tributarista Rafael Nichele, que defende a Multinjet Tecnologia em Metaliza\u00e7\u00e3o, parte no julgamento do TRF.<\/p>\n\n\n\n

Para Nichele, a determina\u00e7\u00e3o da Solu\u00e7\u00e3o de Consulta da Receita Federal n\u00ba 13, de 2018, que orienta a exclus\u00e3o do ICMS efetivamente pago (valor menor) do c\u00e1lculo do PIS e da Cofins, n\u00e3o \u00e9 aplic\u00e1vel \u00e0 CPRB. \u201cO regime jur\u00eddico da CPRB, estabelecido pela Lei n\u00ba 12.546, de 2011, \u00e9 cumulativo e excepcional\u201d, diz.<\/p>\n\n\n\n

O advogado acrescenta que ambas as turmas tribut\u00e1rias do TRF da 4\u00aa Regi\u00e3o t\u00eam afastado a aplica\u00e7\u00e3o da solu\u00e7\u00e3o de consulta em rela\u00e7\u00e3o ao PIS e a Cofins. \u201cA exig\u00eancia de excluir o ICMS pago implica tributar, por via obl\u00edqua e maldosamente disfar\u00e7ada, os benef\u00edcios fiscais de ICMS concedidos pelos Estados\u201d, afirma.<\/p>\n\n\n\n

Let\u00edcia Geremia Balestro, procuradora-chefe da Divis\u00e3o de Acompanhamento Especial da Procuradoria-Geral da Fazenda Nacional (PGFN) da 4\u00aa Regi\u00e3o, entende, por\u00e9m, que sequer o ICMS efetivamente pago deve ser retirado da CPRB. Ela lembra que o Plen\u00e1rio Virtual do Supremo Tribunal Federal (STF) chegou a proferir seis votos – tr\u00eas contra e tr\u00eas a favor – sobre a exclus\u00e3o do ICMS do c\u00e1lculo da CPRB. O julgamento foi suspenso porque o ministro Dias Toffoli pediu vista (RE 1187264).<\/p>\n\n\n\n

\u201cA principal tese da Fazenda \u00e9 que o julgamento do ICMS no PIS\/Cofins n\u00e3o se aplica \u00e0 CPRB, porque esta \u00e9 pr\u00f3pria de benef\u00edcio fiscal\u201d, afirma Let\u00edcia. \u201cContudo, como j\u00e1 h\u00e1 sete votos no TRF, defendemos que se retire o ICMS efetivamente devido porque o ICMS \u00e9 n\u00e3o cumulativo. Assim, o imposto da entrada deve ser abatido do imposto da sa\u00edda.\u201d<\/p>\n\n\n\n

A procuradora destaca a import\u00e2ncia do julgamento do TRF da 4\u00aa Regi\u00e3o sobre o tema porque ao determinar a exclus\u00e3o do ICMS do c\u00e1lculo do PIS e da Cofins, em 2017, o STF n\u00e3o definiu qual ICMS deve ser subtra\u00eddo. Ainda h\u00e1 embargos da PGFN pendentes de julgamento no caso. \u201cSe o Supremo n\u00e3o abordar esse aspecto e o STJ imputar a mat\u00e9ria como constitucional, quem dever\u00e1 enfrentar o tema ser\u00e3o os TRFs\u201d, diz.<\/p>\n\n\n\n

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

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A Corte Especial do Tribunal Regional Federal (TRF) da 4\u00aa Regi\u00e3o, que abrange a regi\u00e3o Sul, poder\u00e1 definir neste ano qual ICMS deve ser exclu\u00eddo do c\u00e1lculo da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB): o efetivamente pago ou o destacado na nota fiscal. A quest\u00e3o \u00e9 analisada por meio de incidente de argui\u00e7\u00e3o de […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-175","post","type-post","status-publish","format-standard","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"\nTRF definir\u00e1 qual ICMS deve ser exclu\u00eddo da CPRBs - 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.eloquent-edison.34-239-117-254.plesk.page\/?p=175\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TRF definir\u00e1 qual ICMS deve ser exclu\u00eddo da CPRBs - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"A Corte Especial do Tribunal Regional Federal (TRF) da 4\u00aa Regi\u00e3o, que abrange a regi\u00e3o Sul, poder\u00e1 definir neste ano qual ICMS deve ser exclu\u00eddo do c\u00e1lculo da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB): o efetivamente pago ou o destacado na nota fiscal. 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