{"id":529,"date":"2021-03-19T11:28:00","date_gmt":"2021-03-19T14:28:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=529"},"modified":"2021-03-25T11:29:38","modified_gmt":"2021-03-25T14:29:38","slug":"fux-marca-julgamento-sobre-exclusao-do-icms-do-pis-cofins-para-abril","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=529","title":{"rendered":"Fux marca julgamento sobre exclus\u00e3o do ICMS do PIS\/Cofins para abril"},"content":{"rendered":"\n

O ministro Luiz Fux, presidente do Supremo Tribunal Federal (STF), incluiu na pauta de julgamentos de abril o processo sobre a exclus\u00e3o do ICMS do c\u00e1lculo do PIS e da Cofins \u2014 a chamada tese do s\u00e9culo. Trata-se do julgamento tribut\u00e1rio mais esperado pelo mercado. Para a Uni\u00e3o, s\u00e3o cerca de R$ 250 bilh\u00f5es em jogo.<\/p>\n\n\n\n

O julgamento foi agendado para o dia 29 do pr\u00f3ximo m\u00eas. No come\u00e7o da semana, Fux j\u00e1 havia dado sinais de que poderia pautar o caso ainda neste ano.<\/p>\n\n\n\n

A assessoria da presid\u00eancia da Corte afirmou, ter\u00e7a-feira, que ele avaliava incluir nos julgamentos do segundo semestre. A afirma\u00e7\u00e3o foi feita poucas horas depois de eclodir entre advogados tributaristas um of\u00edcio enviado pelo ministro aos tribunais regionais federais.<\/p>\n\n\n\n

O presidente do Supremo pediu para que os desembargadores n\u00e3o enviem mais recursos sobre esse tema \u00e0 Corte. A orienta\u00e7\u00e3o \u00e9 para que fiquem represados na segunda inst\u00e2ncia at\u00e9 que os ministros coloquem um ponto final nessa hist\u00f3ria.<\/p>\n\n\n\n

O desfecho depende unicamente do julgamento do recurso que Fux decidiu incluir na pauta do dia 29.<\/p>\n\n\n\n

Os ministros decidiram pela exclus\u00e3o do ICMS do c\u00e1lculo do PIS e da Cofins em mar\u00e7o de 2017. Naquele mesmo ano, a Uni\u00e3o apresentou embargos de declara\u00e7\u00e3o.<\/p>\n\n\n\n

Pede para que o resultado seja modificado e, se isso n\u00e3o acontecer, que seja aplicada, ent\u00e3o, a chamada modula\u00e7\u00e3o de efeitos – o que faria com que a decis\u00e3o tivesse validade somente para per\u00edodo posterior ao julgamento dos embargos.<\/p>\n\n\n\n

Consta nesse recurso, al\u00e9m disso, discuss\u00e3o sobre qual ICMS deve ser retirado do c\u00e1lculo do PIS e da Cofins: o que consta na nota fiscal, como entendem os contribuintes, ou o valor efetivamente recolhido aos Estados – geralmente menor -, como interpreta a Receita Federal.<\/p>\n\n\n\n

Esse recurso foi liberado para julgamento pela relatora do caso, a ministra C\u00e1rmen L\u00facia, em julho de 2019. J\u00e1 entrou e saiu da pauta algumas vezes. A \u00faltima delas em 1\u00ba de abril de 2020. Os advogados fazem piada com a data. Dizem ter sido a maior \u201cmentira tribut\u00e1ria\u201d dos \u00faltimos anos.<\/p>\n\n\n\n

Existem, atualmente, 9,3 mil a\u00e7\u00f5es sobre esse tema no Judici\u00e1rio e in\u00fameras outras j\u00e1 foram encerradas.<\/p>\n\n\n\n

As empresas utilizaram, em 2020, R$ 63,6 bilh\u00f5es em cr\u00e9ditos fiscais decorrentes de disputas na Justi\u00e7a – 174% a mais que no ano anterior. O forte crescimento, afirma a Receita Federal, est\u00e1 relacionado ao tr\u00e2nsito em julgado de a\u00e7\u00f5es sobre a exclus\u00e3o do ICMS do PIS e da Cofins. <\/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

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 ministro Luiz Fux, presidente do Supremo Tribunal Federal (STF), incluiu na pauta de julgamentos de abril o processo sobre a exclus\u00e3o do ICMS do c\u00e1lculo do PIS e da Cofins \u2014 a chamada tese do s\u00e9culo. Trata-se do julgamento tribut\u00e1rio mais esperado pelo mercado. Para a Uni\u00e3o, s\u00e3o cerca de R$ 250 bilh\u00f5es em […]<\/p>\n","protected":false},"author":3,"featured_media":530,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-529","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":"\nFux marca julgamento sobre exclus\u00e3o do ICMS do PIS\/Cofins para abril - 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=529\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fux marca julgamento sobre exclus\u00e3o do ICMS do PIS\/Cofins para abril - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"O ministro Luiz Fux, presidente do Supremo Tribunal Federal (STF), incluiu na pauta de julgamentos de abril o processo sobre a exclus\u00e3o do ICMS do c\u00e1lculo do PIS e da Cofins \u2014 a chamada tese do s\u00e9culo. 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Trata-se do julgamento tribut\u00e1rio mais esperado pelo mercado. Para a Uni\u00e3o, s\u00e3o cerca de R$ 250 bilh\u00f5es em…","_links":{"self":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/529","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=529"}],"version-history":[{"count":1,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/529\/revisions"}],"predecessor-version":[{"id":531,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/529\/revisions\/531"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/media\/530"}],"wp:attachment":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}