{"id":3113,"date":"2024-12-16T16:13:28","date_gmt":"2024-12-16T18:13:28","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=3113"},"modified":"2024-12-16T16:13:28","modified_gmt":"2024-12-16T18:13:28","slug":"stj-icms-difal-nao-compoe-a-base-de-calculo-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/stj-icms-difal-nao-compoe-a-base-de-calculo-do-pis-cofins\/","title":{"rendered":"STJ &#8211; ICMS DIFAL N\u00c3O COMP\u00d5E A BASE DE C\u00c1LCULO DO PIS\/COFINS"},"content":{"rendered":"<p><span data-contrast=\"auto\">Em novembro de 2024, a Primeira Turma do Superior Tribunal de Justi\u00e7a (STJ) julgou o REsp 2.128.785\/RS, e decidiu, por unanimidade, que o Diferencial de Al\u00edquotas do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS-Difal) n\u00e3o comp\u00f5e as bases de c\u00e1lculo da contribui\u00e7\u00e3o de PIS e da COFINS.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O ICMS-Difal \u00e9 a diferen\u00e7a entre a al\u00edquota interestadual aplicada no estado de origem e a al\u00edquota interna do estado destinat\u00e1rio, exigido em transa\u00e7\u00f5es interestaduais. Diante deste conceito, a Corte entendeu que o ICMS-Difal n\u00e3o caracteriza receita bruta ou faturamento, e por isso, n\u00e3o deve incidir sobre as contribui\u00e7\u00f5es.\u00a0\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No presente caso foi aplicado o mesmo racional do Tema 69\/STF, em que o STF determinou que o ICMS n\u00e3o deve ser inclu\u00eddo na base de c\u00e1lculo de PIS\/COFINS, pois n\u00e3o se agrega ao patrim\u00f4nio do contribuinte e n\u00e3o possui natureza de receita.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Vale destacar que o STJ tamb\u00e9m estabeleceu o direito de o contribuinte compensar os valores devidamente recolhidos.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Durante o julgamento, a Ministra Relatora Regina Helena Costa enfatizou que o tema foi pautado de forma in\u00e9dita pela Corte, mas que j\u00e1 contava com o entendimento bem estabelecido pelo STF.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:284}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em novembro de 2024, a Primeira Turma do Superior Tribunal de Justi\u00e7a (STJ) julgou o REsp 2.128.785\/RS, e decidiu, por unanimidade, que o Diferencial de Al\u00edquotas do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS-Difal) n\u00e3o comp\u00f5e as bases de c\u00e1lculo da contribui\u00e7\u00e3o de PIS e da COFINS.\u00a0\u00a0 O ICMS-Difal \u00e9 a diferen\u00e7a entre a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3114,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"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 - ICMS DIFAL N\u00c3O COMP\u00d5E A BASE DE C\u00c1LCULO 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-icms-difal-nao-compoe-a-base-de-calculo-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 - ICMS DIFAL N\u00c3O COMP\u00d5E A BASE DE C\u00c1LCULO DO PIS\/COFINS - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"Em novembro de 2024, a Primeira Turma do Superior Tribunal de Justi\u00e7a (STJ) julgou o REsp 2.128.785\/RS, e decidiu, por unanimidade, que o Diferencial de Al\u00edquotas do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS-Difal) n\u00e3o comp\u00f5e as bases de c\u00e1lculo da contribui\u00e7\u00e3o de PIS e da COFINS.\u00a0\u00a0 O ICMS-Difal \u00e9 a diferen\u00e7a entre a [&hellip;]\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/vvfconsultores.com.br\/blog\/stj-icms-difal-nao-compoe-a-base-de-calculo-do-pis-cofins\/\" \/>\r\n<meta property=\"og:site_name\" content=\"VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"article:published_time\" content=\"2024-12-16T18:13:28+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2024\/12\/5.-STJ-ICMS-DIFAL-NAO-COMPOE-A-BASE-DE-CALCULO-DO-PIS_COFINS.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"845\" \/>\r\n\t<meta property=\"og:image:height\" content=\"605\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/\",\"name\":\"VVF Consultores Tribut\\u00e1rios | Blog\",\"description\":\"VVF Consultores Tribut\\u00e1rios | Blog\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vvfconsultores.com.br\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/stj-icms-difal-nao-compoe-a-base-de-calculo-do-pis-cofins\/#primaryimage\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2024\/12\/5.-STJ-ICMS-DIFAL-NAO-COMPOE-A-BASE-DE-CALCULO-DO-PIS_COFINS.jpg\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2024\/12\/5.-STJ-ICMS-DIFAL-NAO-COMPOE-A-BASE-DE-CALCULO-DO-PIS_COFINS.jpg\",\"width\":845,\"height\":605},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/stj-icms-difal-nao-compoe-a-base-de-calculo-do-pis-cofins\/#webpage\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/stj-icms-difal-nao-compoe-a-base-de-calculo-do-pis-cofins\/\",\"name\":\"STJ - ICMS DIFAL N\\u00c3O COMP\\u00d5E A BASE DE C\\u00c1LCULO DO PIS\/COFINS - VVF Consultores Tribut\\u00e1rios | Blog\",\"isPartOf\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/stj-icms-difal-nao-compoe-a-base-de-calculo-do-pis-cofins\/#primaryimage\"},\"datePublished\":\"2024-12-16T18:13:28+00:00\",\"dateModified\":\"2024-12-16T18:13:28+00:00\",\"author\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\"},\"breadcrumb\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/stj-icms-difal-nao-compoe-a-base-de-calculo-do-pis-cofins\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vvfconsultores.com.br\/blog\/stj-icms-difal-nao-compoe-a-base-de-calculo-do-pis-cofins\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/stj-icms-difal-nao-compoe-a-base-de-calculo-do-pis-cofins\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\\u00edcio\",\"item\":\"https:\/\/vvfconsultores.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"STJ &#8211; ICMS DIFAL N\\u00c3O COMP\\u00d5E A BASE DE C\\u00c1LCULO DO PIS\/COFINS\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\",\"name\":\"VVF Consultores\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#personlogo\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/08\/vvf-autor.jpg\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/08\/vvf-autor.jpg\",\"caption\":\"VVF Consultores\"},\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/author\/vvfconsult\/\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/3113"}],"collection":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/comments?post=3113"}],"version-history":[{"count":1,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/3113\/revisions"}],"predecessor-version":[{"id":3115,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/3113\/revisions\/3115"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media\/3114"}],"wp:attachment":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media?parent=3113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/categories?post=3113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/tags?post=3113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}