{"id":1899,"date":"2021-05-05T17:53:39","date_gmt":"2021-05-05T20:53:39","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=1899"},"modified":"2021-05-06T11:27:30","modified_gmt":"2021-05-06T14:27:30","slug":"stj-nega-exclusao-do-icms-st-da-base-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/stj-nega-exclusao-do-icms-st-da-base-do-pis-cofins\/","title":{"rendered":"STJ nega exclus\u00e3o do ICMS-ST da base do PIS\/COFINS"},"content":{"rendered":"<p><span style=\"color: black;\">O Superior tribunal de Justi\u00e7a (STJ) pronunciou-se pela primeira vez acerca da exclus\u00e3o do ICMS-ST da base c\u00e1lculo do PIS\/COFINS desde que o STF declarou que o referido imposto \u00e9 tema de car\u00e1ter infraconstitucional e, portanto, passou a resolu\u00e7\u00e3o da quest\u00e3o para a compet\u00eancia do STJ por meio de ac\u00f3rd\u00e3o proferido no RExt 1258842\/RS.<\/span><\/p>\n<p><span style=\"color: black;\">Na ocasi\u00e3o, a 2\u00aa Turma do STJ negou, por unanimidade, a exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS\/COFINS. O Ministro Mauro Campbell Marques, relator do ac\u00f3rd\u00e3o proferido no AgInt no REsp 1885048, afirma n\u00e3o ser poss\u00edvel a pretendida exclus\u00e3o vez que o imposto estadual recolhido em substitui\u00e7\u00e3o tribut\u00e1ria sequer esteve formalmente inclu\u00eddo na mesma base de c\u00e1lculo.<\/span><\/p>\n<p><span style=\"color: black;\">Os contribuintes aduzem que o fato de o ICMS-ST n\u00e3o estar destacado formalmente nas notas fiscais de sa\u00edda ou de revenda n\u00e3o significa que o imposto n\u00e3o componha o valor da mercadoria, uma vez que h\u00e1 repercuss\u00e3o econ\u00f4mica do tributo na opera\u00e7\u00e3o, inclusive, levando em considera\u00e7\u00e3o que na nota fiscal eletr\u00f4nica consta a informa\u00e7\u00e3o de recolhimento do ICMS-ST.<\/span><\/p>\n<p><span style=\"color: black;\">Para o Ministro Campbell, no entanto, a repercuss\u00e3o econ\u00f4mica \u00e9 da natureza de todos os tributos, n\u00e3o sendo argumento v\u00e1lido para a exclus\u00e3o do ICMS-ST da base do PIS\/COFINS. Quanto \u00e0 nota fiscal eletr\u00f4nica, afirma o Ministro que o destaque do imposto recolhido nela presente serve apenas para fins de controle fiscal.<\/span><\/p>\n<p><span style=\"color: black;\">Outra quest\u00e3o abordada pelos Ministros da 2\u00aa Turma foi o n\u00e3o reconhecimento do direito do contribuinte de tomar cr\u00e9dito de PIS\/COFINS sobre o valor pago na etapa anterior referente ao ICMS-ST, contrariando o entendimento da 1\u00aa Turma que, anteriormente, j\u00e1 havia admitido tal possibilidade.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Superior tribunal de Justi\u00e7a (STJ) pronunciou-se pela primeira vez acerca da exclus\u00e3o do ICMS-ST da base c\u00e1lculo do PIS\/COFINS desde que o STF declarou que o referido imposto \u00e9 tema de car\u00e1ter infraconstitucional e, portanto, passou a resolu\u00e7\u00e3o da quest\u00e3o para a compet\u00eancia do STJ por meio de ac\u00f3rd\u00e3o proferido no RExt 1258842\/RS. Na [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1893,"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>STJ nega exclus\u00e3o do ICMS-ST da base do 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\/stj-nega-exclusao-do-icms-st-da-base-do-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=\"STJ nega exclus\u00e3o do ICMS-ST da base do PIS\/COFINS - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"O Superior tribunal de Justi\u00e7a (STJ) pronunciou-se pela primeira vez acerca da exclus\u00e3o do ICMS-ST da base c\u00e1lculo do PIS\/COFINS desde que o STF declarou que o referido imposto \u00e9 tema de car\u00e1ter infraconstitucional e, portanto, passou a resolu\u00e7\u00e3o da quest\u00e3o para a compet\u00eancia do STJ por meio de ac\u00f3rd\u00e3o proferido no RExt 1258842\/RS. 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