{"id":1570,"date":"2020-08-31T13:32:11","date_gmt":"2020-08-31T16:32:11","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=1570"},"modified":"2020-09-01T15:11:52","modified_gmt":"2020-09-01T18:11:52","slug":"farmacias-de-manipulacao-iss-ou-icms-stf-define-a-tributacao","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/farmacias-de-manipulacao-iss-ou-icms-stf-define-a-tributacao\/","title":{"rendered":"Farm\u00e1cias de manipula\u00e7\u00e3o: ISS ou ICMS? STF define a tributa\u00e7\u00e3o"},"content":{"rendered":"<p>Em sess\u00e3o virtual do dia 4 de agosto, o Supremo Tribunal Federal (STF) decidiu que as farm\u00e1cias de manipula\u00e7\u00e3o devem recolher tanto o Imposto sobre a Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os de Transporte Interestadual e Intermunicipal e Comunica\u00e7\u00e3o (ICMS) quanto o Imposto sobre Servi\u00e7os de Qualquer Natureza (ISSQN).<\/p>\n<p>O impasse nessa discuss\u00e3o reside no fato de as farm\u00e1cias de manipula\u00e7\u00e3o fornecerem ao mesmo tempo uma mercadoria (medicamento) e um servi\u00e7o (manipula\u00e7\u00e3o).<\/p>\n<p>Em considera\u00e7\u00e3o a relev\u00e2ncia do assunto, o STF analisou o RE 605.552 e, com repercuss\u00e3o geral, decidiu que nas vendas de medicamentos manipulados por encomenda dever\u00e1 incidir o ISSQN, imposto de compet\u00eancia municipal, ao passo que nas opera\u00e7\u00f5es com medicamentos manipulados previamente e vendidos em prateleira dever\u00e1 ser recolhido o imposto estadual (ICMS).<\/p>\n<p>Nesse sentido votam o ministro e relator Dias Toffoli, os ministros Alexandre de Moraes, Rosa Weber, Ricardo Lewandowski, C\u00e1rmen L\u00facia, Roberto Barroso, Celso de Mello e Luiz Fux. Restaram vencidos os ministros Marco Aur\u00e9lio, Edson Fachin e Gilmar Mendes, finalizando a vota\u00e7\u00e3o com 8 votos a 3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em sess\u00e3o virtual do dia 4 de agosto, o Supremo Tribunal Federal (STF) decidiu que as farm\u00e1cias de manipula\u00e7\u00e3o devem recolher tanto o Imposto sobre a Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os de Transporte Interestadual e Intermunicipal e Comunica\u00e7\u00e3o (ICMS) quanto o Imposto sobre Servi\u00e7os de Qualquer Natureza (ISSQN). O impasse nessa discuss\u00e3o reside no fato [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1585,"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>Farm\u00e1cias de manipula\u00e7\u00e3o: ISS ou ICMS? 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STF define a tributa\u00e7\u00e3o - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"Em sess\u00e3o virtual do dia 4 de agosto, o Supremo Tribunal Federal (STF) decidiu que as farm\u00e1cias de manipula\u00e7\u00e3o devem recolher tanto o Imposto sobre a Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os de Transporte Interestadual e Intermunicipal e Comunica\u00e7\u00e3o (ICMS) quanto o Imposto sobre Servi\u00e7os de Qualquer Natureza (ISSQN). 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