{"id":532,"date":"2021-03-18T11:29:00","date_gmt":"2021-03-18T14:29:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=532"},"modified":"2021-03-25T11:30:59","modified_gmt":"2021-03-25T14:30:59","slug":"stj-nega-exclusao-do-icms-st-da-base-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=532","title":{"rendered":"STJ nega exclus\u00e3o do ICMS-ST da base do PIS\/Cofins"},"content":{"rendered":"\n

A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) negou, por unanimidade, a possibilidade de uma empresa excluir o ICMS-ST (substitui\u00e7\u00e3o tribut\u00e1ria) da base de c\u00e1lculo do PIS e da Cofins. Trata-se da primeira manifesta\u00e7\u00e3o dos ministros depois de o Supremo Tribunal Federal (STF) resolver deixar a quest\u00e3o nas m\u00e3os do STJ.<\/p>\n\n\n\n

Para o relator do caso, ministro Mauro Campbell Marques, n\u00e3o \u00e9 poss\u00edvel excluir o imposto estadual recolhido na sistem\u00e1tica da substitui\u00e7\u00e3o tribut\u00e1ria porque \u201cjamais esteve formalmente inclu\u00eddo nessa mesma base de c\u00e1lculo\u201d. O processo foi julgado em sess\u00e3o virtual (AgInt no REsp 1885048), sem debate entre os ministros.<\/p>\n\n\n\n

Neste m\u00eas, a pr\u00f3pria 2\u00aa Turma deve voltar a analisar a quest\u00e3o, ao analisar outro recurso (REsp 1.864.092\/PR). Desta vez, por meio de videoconfer\u00eancia, o que possibilitar\u00e1 \u00e0s partes apresentarem defesa oral.<\/p>\n\n\n\n

A substitui\u00e7\u00e3o tribut\u00e1ria \u00e9 uma forma de arrecada\u00e7\u00e3o em que um contribuinte da cadeia de consumo \u00e9 o respons\u00e1vel por recolher o imposto para os demais. O objetivo \u00e9 facilitar a fiscaliza\u00e7\u00e3o quanto ao pagamento dos valores devidos ao Estado.<\/p>\n\n\n\n

H\u00e1 uma peculiaridade nessa sistem\u00e1tica de recolhimento que foi levada em conta pelos ministros da 2\u00aa Turma do STJ. O ICMS-ST \u00e9 destacado formalmente na nota fiscal de aquisi\u00e7\u00e3o das mercadorias, mas n\u00e3o na nota fiscal de sa\u00edda ou de revenda do produto.<\/p>\n\n\n\n

Mas a aus\u00eancia de destaque do ICMS-ST na nota de revenda, de acordo com advogados, n\u00e3o significa que o imposto tenha deixado de compor o valor da mercadoria, o que gera repercuss\u00e3o econ\u00f4mica do tributo na opera\u00e7\u00e3o. Al\u00e9m disso, afirmam que na nota fiscal eletr\u00f4nica consta a informa\u00e7\u00e3o de que o ICMS-ST foi recolhido.<\/p>\n\n\n\n

Para o ministro Campbell, por\u00e9m, \u201c\u00e9 da natureza de todos os tributos a repercuss\u00e3o econ\u00f4mica\u201d, logo n\u00e3o seria suficiente para excluir o ICMS-ST na base do PIS\/Cofins, que \u00e9 o faturamento das empresas. \u201cA exist\u00eancia de repercuss\u00e3o meramente econ\u00f4mica n\u00e3o \u00e9 suficiente para ensejar a condi\u00e7\u00e3o jur\u00eddica de contribuinte ou respons\u00e1vel o que, porventura, possibilitaria a exclus\u00e3o pretendida\u201d, afirma no voto.<\/p>\n\n\n\n

Al\u00e9m disso, o ministro julgou que o destaque do imposto estadual na nota fiscal eletr\u00f4nica serve apenas para controle fiscal. \u201cOs informes de \u2018ICMS Cobrado Anteriormente por ST\u2019 preenchidos eletronicamente pelo substitu\u00eddo existem apenas para efeito de controle fiscal, n\u00e3o o transformando em contribuinte de direito da exa\u00e7\u00e3o, mas apenas informando sua repercuss\u00e3o econ\u00f4mica, o que n\u00e3o \u00e9 suficiente para possibilitar a \u2018exclus\u00e3o\u2019 pretendida\u201d, diz.<\/p>\n\n\n\n

Advogados avaliam que o STJ se prende a uma quest\u00e3o formal e deixa de considerar a repercuss\u00e3o jur\u00eddica da quest\u00e3o. As legisla\u00e7\u00f5es dos Estados estabelecem que se o respons\u00e1vel tribut\u00e1rio deixa de recolher o imposto, os substitu\u00eddos devem pagar.<\/p>\n\n\n\n

\u201cO contribuinte substitu\u00eddo n\u00e3o est\u00e1 livre do encargo\u201d, argumenta o advogado Renan Godoy, do escrit\u00f3rio Giordani & Advogados Associados, que representou o contribuinte no caso julgado em sess\u00e3o virtual.<\/p>\n\n\n\n

No caso analisado pelos ministros da 2\u00aa Turma, tamb\u00e9m n\u00e3o se reconheceu o direito do contribuinte de tomar cr\u00e9ditos de PIS e Cofins sobre o valor pago na etapa anterior a t\u00edtulo de ICMS-ST. Essa discuss\u00e3o n\u00e3o \u00e9 nova e dividiu as duas turmas que analisam quest\u00f5es tribut\u00e1rias no STJ. A 1\u00aa Turma admite e a 2\u00aa Turma nega o creditamento.<\/p>\n\n\n\n

\u201cA quest\u00e3o foi superada nas turmas e agora a 1\u00aa Se\u00e7\u00e3o deve pacificar o entendimento do SUperior Tribunal de Justi\u00e7a sobre o assunto a partir de embargos de diverg\u00eancia\u201d, afirma o procurador da Fazenda Nacional Marcelo Kosminsky. <\/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 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) negou, por unanimidade, a possibilidade de uma empresa excluir o ICMS-ST (substitui\u00e7\u00e3o tribut\u00e1ria) da base de c\u00e1lculo do PIS e da Cofins. Trata-se da primeira manifesta\u00e7\u00e3o dos ministros depois de o Supremo Tribunal Federal (STF) resolver deixar a quest\u00e3o nas m\u00e3os do STJ. Para o relator […]<\/p>\n","protected":false},"author":3,"featured_media":533,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-532","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":"\nSTJ nega exclus\u00e3o do ICMS-ST da base do 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.ayadvogados.com.br\/?p=532\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ nega exclus\u00e3o do ICMS-ST da base do PIS\/Cofins - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) negou, por unanimidade, a possibilidade de uma empresa excluir o ICMS-ST (substitui\u00e7\u00e3o tribut\u00e1ria) da base de c\u00e1lculo do PIS e da Cofins. 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Trata-se da primeira manifesta\u00e7\u00e3o dos ministros depois de o Supremo Tribunal Federal (STF) resolver deixar a quest\u00e3o nas m\u00e3os do STJ. Para o relator…","_links":{"self":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/532","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=532"}],"version-history":[{"count":1,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/532\/revisions"}],"predecessor-version":[{"id":534,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/532\/revisions\/534"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/media\/533"}],"wp:attachment":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}