{"id":1115,"date":"2019-11-28T12:13:08","date_gmt":"2019-11-28T14:13:08","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=1115"},"modified":"2019-12-17T11:19:54","modified_gmt":"2019-12-17T13:19:54","slug":"turma-do-stj-entende-que-icms-st-gera-credito-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/turma-do-stj-entende-que-icms-st-gera-credito-de-pis-cofins\/","title":{"rendered":"1 \u00aa Turma do STJ entende que ICMS-ST gera cr\u00e9dito de PIS\/Cofins"},"content":{"rendered":"<p>Em decis\u00e3o pr\u00f3-contribuinte, a 1\u00aa Turma do Superior Tribunal de Justi\u00e7a definiu, no REsp 1.428.247\/RS, que o ICMS recolhido pela sistem\u00e1tica da substitui\u00e7\u00e3o tribut\u00e1ria gera cr\u00e9dito de PIS e Cofins tanto quanto o ICMS operacional.<\/p>\n<p>Na sistem\u00e1tica da substitui\u00e7\u00e3o tribut\u00e1ria, o substituto (geralmente o ind\u00fastrial ou importador) \u00e9 respons\u00e1vel pelo recolhimento do ICMS de todas as opera\u00e7\u00f5es subsequentes at\u00e9 a venda ao consumidor final.<\/p>\n<p>Dessa forma, a Fazenda Nacional entende que os substitu\u00eddos n\u00e3o pagam o ICMS, raz\u00e3o pela qual n\u00e3o teriam direito aos cr\u00e9dito referentes \u00e0 sua exclus\u00e3o das bases do PIS e da Cofins. Os contribuintes, por sua vez, argumentam que os fornecedores embutem o valor do ICMS-ST no pre\u00e7o, de modo que haveria o recolhimento do PIS e da Cofins sobre o tributo, dando origem ao direto de recupera\u00e7\u00e3o dos cr\u00e9ditos.<\/p>\n<p>Apesar da 1\u00aa Turma decidir de forma mais favor\u00e1vel aos contribuintes, a 2\u00aa Turma tem decis\u00f5es que negaram a possibilidade do cr\u00e9dito como, por exemplo, o REsp 1.456.648\/RS. Assim, devido aos entendimentos conflitantes entre as Turmas, a controv\u00e9rsia deve ser pacificada pela 1 \u00aa Se\u00e7\u00e3o do STJ, pois \u00e9 prov\u00e1vel que a Fazenda recorra da decis\u00e3o atrav\u00e9s da oposi\u00e7\u00e3o de embargos de diverg\u00eancia.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em decis\u00e3o pr\u00f3-contribuinte, a 1\u00aa Turma do Superior Tribunal de Justi\u00e7a definiu, no REsp 1.428.247\/RS, que o ICMS recolhido pela sistem\u00e1tica da substitui\u00e7\u00e3o tribut\u00e1ria gera cr\u00e9dito de PIS e Cofins tanto quanto o ICMS operacional. Na sistem\u00e1tica da substitui\u00e7\u00e3o tribut\u00e1ria, o substituto (geralmente o ind\u00fastrial ou importador) \u00e9 respons\u00e1vel pelo recolhimento do ICMS de todas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1207,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>1 \u00aa Turma do STJ entende que ICMS-ST gera cr\u00e9dito de PIS\/Cofins - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/vvfconsultores.com.br\/blog\/turma-do-stj-entende-que-icms-st-gera-credito-de-pis-cofins\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"1 \u00aa Turma do STJ entende que ICMS-ST gera cr\u00e9dito de PIS\/Cofins - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"Em decis\u00e3o pr\u00f3-contribuinte, a 1\u00aa Turma do Superior Tribunal de Justi\u00e7a definiu, no REsp 1.428.247\/RS, que o ICMS recolhido pela sistem\u00e1tica da substitui\u00e7\u00e3o tribut\u00e1ria gera cr\u00e9dito de PIS e Cofins tanto quanto o ICMS operacional. 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