{"id":946,"date":"2019-04-11T10:26:00","date_gmt":"2019-04-11T13:26:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=946"},"modified":"2021-04-26T10:27:44","modified_gmt":"2021-04-26T13:27:44","slug":"importadores-de-autopecas-que-nao-sejam-fabricantes-de-veiculos-podem-pedir-judicialmente-reducao","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=946","title":{"rendered":"Importadores de autope\u00e7as, que n\u00e3o sejam fabricantes de ve\u00edculos, podem pedir judicialmente redu\u00e7\u00e3o"},"content":{"rendered":"\n<p>A Lei Federal n.\u00ba 10.865\/2004, que trata do PIS e da COFINS nas opera\u00e7\u00f5es de importa\u00e7\u00e3o, estabelece distin\u00e7\u00e3o das al\u00edquotas do regime da n\u00e3o-cumulatividade nas importa\u00e7\u00f5es de autope\u00e7as (listadas nos seus anexos I e II) entre empresas n\u00e3o industriais, ou seja, varejistas, atacadistas e consumidores (3,12%, para o PIS e 14,37% para a COFINS) e empresas fabricantes e de determinados ve\u00edculos (2,1%, para o PIS e 9,65% para COFINS).<\/p>\n\n\n\n<p>Em virtude dessa discrep\u00e2ncia, emanam diversas discuss\u00f5es judiciais sobre o assunto, em que os contribuintes defendem que a diferencia\u00e7\u00e3o exposta acima ofende aos princ\u00edpios constitucionais da isonomia tribut\u00e1ria, da capacidade contributiva e da livre concorr\u00eancia, uma vez que as montadoras de ve\u00edculos tamb\u00e9m atuam no mercado interno de reposi\u00e7\u00e3o de autope\u00e7as, raz\u00e3o pela qual deve haver tratamento tribut\u00e1rio semelhante entre todos.<\/p>\n\n\n\n<p>Dada a relev\u00e2ncia e pertin\u00eancia do tema, o Supremo Tribunal Federal, por meio do Recurso Extraordin\u00e1rio 633.345\/ES, <strong>reconheceu a repercuss\u00e3o geral da tese<\/strong>, em decis\u00e3o do Ministro Marco Aur\u00e9lio. \u00c9 muito prov\u00e1vel que em breve esse tema seja colocado em pauta de julgamento e as expectativas s\u00e3o de que haja a equipara\u00e7\u00e3o das al\u00edquotas.<\/p>\n\n\n\n<p>Diante disso, diversos contribuintes j\u00e1 t\u00eam ingressado no Judici\u00e1rio. At\u00e9 mesmo porque <strong>o percentual de redu\u00e7\u00e3o do \u00f4nus tribut\u00e1rio equivale a aproximadamente 4,5% sobre o total das importa\u00e7\u00f5es de autope\u00e7as<\/strong>, o que \u00e9 bem significativo em virtude da alta carga tribut\u00e1ria nacional.<\/p>\n\n\n\n<p>Caso tenha interesse em calcular o quanto sua empresa teria a recuperar e qual o impacto de uma decis\u00e3o favor\u00e1vel em suas atividades, <a href=\"https:\/\/editor.hostgator.com\/contato\">converse com um dos nossos especialistas.<\/a><\/p>\n\n\n\n<p>A Amaral, Yazbek Advogados se coloca \u00e0 disposi\u00e7\u00e3o para o esclarecimento de <a href=\"https:\/\/editor.hostgator.com\/%C3%A1rea-do-cliente\">quaisquer d\u00favidas<\/a> que tenha em rela\u00e7\u00e3o a esse e<a href=\"https:\/\/editor.hostgator.com\/servi%C3%A7os\"> outros temas tribut\u00e1rios.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Lei Federal n.\u00ba 10.865\/2004, que trata do PIS e da COFINS nas opera\u00e7\u00f5es de importa\u00e7\u00e3o, estabelece distin\u00e7\u00e3o das al\u00edquotas do regime da n\u00e3o-cumulatividade nas importa\u00e7\u00f5es de autope\u00e7as (listadas nos seus anexos I e II) entre empresas n\u00e3o industriais, ou seja, varejistas, atacadistas e consumidores (3,12%, para o PIS e 14,37% para a COFINS) e [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-946","post","type-post","status-publish","format-standard","hentry","category-artigos-da-equipe"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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