{"id":357,"date":"2021-03-15T13:52:00","date_gmt":"2021-03-15T16:52:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=357"},"modified":"2021-03-25T11:33:14","modified_gmt":"2021-03-25T14:33:14","slug":"ministros-votam-contra-creditos-de-icms-no-pis-cofins","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=357","title":{"rendered":"Ministros votam contra cr\u00e9ditos de ICMS no PIS\/Cofins"},"content":{"rendered":"\n

A maioria dos ministros do Supremo Tribunal Federal (STF) votou pela exclus\u00e3o de cr\u00e9ditos presumidos de ICMS na base de c\u00e1lculo do PIS e da Cofins. Mas o julgamento foi suspenso por um pedido de vista do ministro Dias Toffoli, na noite de sexta-feira. O tema \u00e9 julgado com repercuss\u00e3o geral, portanto, a decis\u00e3o dever\u00e1 ser seguida pelas inst\u00e2ncias inferiores da Justi\u00e7a.<\/p>\n\n\n\n

Cr\u00e9ditos presumidos de ICMS s\u00e3o concedidos pelos Estados para aliviar a carga tribut\u00e1ria de determinados segmentos econ\u00f4micos. 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 havia decidido que os cr\u00e9ditos presumidos de ICMS n\u00e3o configuram receita ou faturamento para atrair a incid\u00eancia da Cofins e do 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

Ap\u00f3s um julgamento acirrado, a maioria foi formada no pen\u00faltimo voto, do ministro Lu\u00eds Roberto Barroso, que seguiu o entendimento do relator, ministro Marco Aur\u00e9lio Mello. Tamb\u00e9m o acompanharam os ministros Rosa Weber, C\u00e1rmen L\u00facia, Edson Fachin e Ricardo Lewandowski.<\/p>\n\n\n\n

No voto, o relator 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 (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. O relator apontou ainda que 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.<\/p>\n\n\n\n

Marco Aur\u00e9lio 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, que tratam de um tributo na base de c\u00e1lculo de outro.<\/p>\n\n\n\n

Foi assim que votou, recentemente, sobre o ICMS na base da contribui\u00e7\u00e3o previdenci\u00e1ria. O ministro ficou vencido no caso.<\/p>\n\n\n\n

O ministro Alexandre de Moraes divergiu. Ele n\u00e3o votou no precedente de 2017 e n\u00e3o o cita em seu voto nesse caso. Ele destaca que os artigos das leis sobre PIS e Cofins, n\u00b0 10.637, de 2002, e 10.833, de 2003, respectivamente, preveem o que est\u00e1 exclu\u00eddo da base de c\u00e1lculo dessas contribui\u00e7\u00f5es e n\u00e3o mencionam cr\u00e9ditos presumidos de ICMS.<\/p>\n\n\n\n

Ainda segundo o ministro, de acordo com a Constitui\u00e7\u00e3o, a concess\u00e3o de isen\u00e7\u00f5es ou quaisquer outros benef\u00edcios fiscais deve ocorrer mediante lei espec\u00edfica do ente federado competente para instituir o tributo, n\u00e3o cabendo ao Judici\u00e1rio ampliar o alcance do benef\u00edcio. Para Moraes, apesar da possibilidade de concess\u00e3o de cr\u00e9dito presumido de ICMS pelos Estados e Distrito Federal, a quest\u00e3o trata da possibilidade ou n\u00e3o de estes benef\u00edcios ferirem a compet\u00eancia tribut\u00e1ria conferida \u00e0 Uni\u00e3o.<\/p>\n\n\n\n

No voto, conclui que permitir a exclus\u00e3o do cr\u00e9dito presumido de ICMS da base de c\u00e1lculo do PIS e da Cofins em raz\u00e3o da concess\u00e3o de cr\u00e9dito presumido concedido por Estado membro seria o mesmo que aceitar a concess\u00e3o de benef\u00edcio fiscal de tributos federais por uma unidade da federa\u00e7\u00e3o. \u201cO que importa grave viola\u00e7\u00e3o ao pacto federativo.\u201d<\/p>\n\n\n\n

Para o ministro, a concess\u00e3o de benef\u00edcio fiscal pelo Estado, de tributo de sua compet\u00eancia, n\u00e3o pode, por via obl\u00edqua, impedir a tributa\u00e7\u00e3o da Uni\u00e3o sobre a parte que lhe compete. Votaram com Moraes os ministros Gilmar Mendes, Nunes Marques e o presidente da Corte Luiz Fux. Os votos podem ser alterados at\u00e9 a conclus\u00e3o do julgamento. <\/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

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A maioria dos ministros do Supremo Tribunal Federal (STF) votou pela exclus\u00e3o de cr\u00e9ditos presumidos de ICMS na base de c\u00e1lculo do PIS e da Cofins. Mas o julgamento foi suspenso por um pedido de vista do ministro Dias Toffoli, na noite de sexta-feira. O tema \u00e9 julgado com repercuss\u00e3o geral, portanto, a decis\u00e3o dever\u00e1 […]<\/p>\n","protected":false},"author":3,"featured_media":535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-357","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":"\nMinistros votam contra cr\u00e9ditos de ICMS no PIS\/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=357\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ministros votam contra cr\u00e9ditos de ICMS no PIS\/Cofins - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"A maioria dos ministros do Supremo Tribunal Federal (STF) votou pela exclus\u00e3o de cr\u00e9ditos presumidos de ICMS na base de c\u00e1lculo do PIS e da Cofins. Mas o julgamento foi suspenso por um pedido de vista do ministro Dias Toffoli, na noite de sexta-feira. 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Mas o julgamento foi suspenso por um pedido de vista do ministro Dias Toffoli, na noite de sexta-feira. O tema \u00e9 julgado com repercuss\u00e3o geral, portanto, a decis\u00e3o dever\u00e1…","_links":{"self":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=357"}],"version-history":[{"count":1,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/357\/revisions"}],"predecessor-version":[{"id":358,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/357\/revisions\/358"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/media\/535"}],"wp:attachment":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}