{"id":341,"date":"2021-03-05T12:02:00","date_gmt":"2021-03-05T15:02:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=341"},"modified":"2021-03-25T11:43:33","modified_gmt":"2021-03-25T14:43:33","slug":"stf-comeca-a-julgar-tributacao-de-creditos-de-icms","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=341","title":{"rendered":"STF come\u00e7a a julgar tributa\u00e7\u00e3o de cr\u00e9ditos de ICMS"},"content":{"rendered":"\n

Os contribuintes sa\u00edram na frente no julgamento em que o Supremo Tribunal Federal (STF) vai decidir se cr\u00e9ditos presumidos de ICMS comp\u00f5e a base de c\u00e1lculo do PIS e da Cofins. O julgamento come\u00e7ou hoje com o voto do relator no Plen\u00e1rio Virtual e termina na pr\u00f3xima sexta-feira.<\/p>\n\n\n\n

O tema \u00e9 julgado em recurso apresentado pela Uni\u00e3o para tentar reformar decis\u00e3o do Tribunal Regional Federal (TRF) da 4\u00aa Regi\u00e3o, sediado em Porto Alegre, favor\u00e1vel \u00e0 OVD Importadora e Distribuidora.<\/p>\n\n\n\n

O TRF decidiu que os cr\u00e9ditos presumidos de ICMS, reconhecidos por Estados e pelo Distrito Federal, n\u00e3o configuram receita ou faturamento para atrair a incid\u00eancia da Cofins e da contribui\u00e7\u00e3o ao PIS, mas ren\u00fancia fiscal. A Uni\u00e3o alega que n\u00e3o existe previs\u00e3o legal para essa exclus\u00e3o e que o TRF teria criado um novo caso de isen\u00e7\u00e3o.<\/p>\n\n\n\n

At\u00e9 agora, o relator, ministro Marco Aur\u00e9lio Mello, foi o \u00fanico a votar. Ele afirmou que as tens\u00f5es revelam, de um lado, o Fisco buscando m\u00e1xima amplitude aos conceitos de faturamento e receita visando a arrecada\u00e7\u00e3o. Do outro, os contribuintes tentando limitar o alcance da materialidade dos tributos, ante o \u00f4nus fiscal, segundo o relator (RE 835.818).<\/p>\n\n\n\n

\u201cOs cr\u00e9ditos presumidos revelam ren\u00fancia fiscal cujo efeito pr\u00e1tico \u00e9 a diminui\u00e7\u00e3o do imposto devido. N\u00e3o h\u00e1 aquisi\u00e7\u00e3o de disponibilidade a sinalizar capacidade contributiva, mas simples redu\u00e7\u00e3o ou ressarcimento de custos\u201d, afirma no voto.<\/p>\n\n\n\n

Para o relator, a presun\u00e7\u00e3o de cr\u00e9dito, longe de revelar riqueza nova e, portanto, pass\u00edvel de sujei\u00e7\u00e3o ao PIS e \u00e0 Cofins, indica o abrandamento de custo a ser suportado. \u201cCabe destacar que o registro cont\u00e1bil atinente \u00e0 diminui\u00e7\u00e3o do passivo de ICMS a ser pago em raz\u00e3o do benef\u00edcio, ainda que anotado como ingresso, n\u00e3o o transforma em receita. Entendimento contr\u00e1rio implica potencializar a forma em detrimento do conte\u00fado\u201d, afirma.<\/p>\n\n\n\n

O ministro tamb\u00e9m citou a decis\u00e3o do STF de excluir o ICMS da base de c\u00e1lculo do PIS e da Cofins, em 2017, como precedente para o assunto. O voto segue a forma como o ministro tem se posicionado em teses consideradas \u201cfilhotes\u201d daquele julgamento, aquelas que tratam de um tributo na base de c\u00e1lculo de outro. Foi assim que votou, recentemente, sobre a inclus\u00e3o do ICMS da base da contribui\u00e7\u00e3o previdenci\u00e1ria. O ministro ficou vencido naquele caso \u2014 pela decis\u00e3o da maioria, havia diferen\u00e7a para o caso da exclus\u00e3o do ICMS da base do PIS e da Cofins.<\/p>\n\n\n\n

Os demais ministros t\u00eam at\u00e9 a pr\u00f3xima sexta-feira para depositar seus votos no Plen\u00e1rio Virtual.<\/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 contribuintes sa\u00edram na frente no julgamento em que o Supremo Tribunal Federal (STF) vai decidir se cr\u00e9ditos presumidos de ICMS comp\u00f5e a base de c\u00e1lculo do PIS e da Cofins. O julgamento come\u00e7ou hoje com o voto do relator no Plen\u00e1rio Virtual e termina na pr\u00f3xima sexta-feira. O tema \u00e9 julgado em recurso apresentado […]<\/p>\n","protected":false},"author":3,"featured_media":542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-341","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":"\nSTF come\u00e7a a julgar tributa\u00e7\u00e3o de cr\u00e9ditos de ICMS - 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=341\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF come\u00e7a a julgar tributa\u00e7\u00e3o de cr\u00e9ditos de ICMS - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"Os contribuintes sa\u00edram na frente no julgamento em que o Supremo Tribunal Federal (STF) vai decidir se cr\u00e9ditos presumidos de ICMS comp\u00f5e a base de c\u00e1lculo do PIS e da Cofins. 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