{"id":3465,"date":"2025-10-13T15:51:52","date_gmt":"2025-10-13T18:51:52","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=3465"},"modified":"2025-10-13T15:51:52","modified_gmt":"2025-10-13T18:51:52","slug":"stj-julgara-temas-tributarios-importantes-relacionados-ao-difal-e-ipi-nao-recuperavel","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/stj-julgara-temas-tributarios-importantes-relacionados-ao-difal-e-ipi-nao-recuperavel\/","title":{"rendered":"STJ JULGAR\u00c1 TEMAS TRIBUT\u00c1RIOS IMPORTANTES RELACIONADOS AO DIFAL E IPI N\u00c3O RECUPER\u00c1VEL"},"content":{"rendered":"<p><span data-contrast=\"auto\">Recentemente, a Primeira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) deliberou pela submiss\u00e3o de tr\u00eas relevantes discuss\u00f5es tribut\u00e1rias ao procedimento dos recursos repetitivos, o que significa que as decis\u00f5es proferidas nesses julgamentos ter\u00e3o efeito vinculante para toda a esfera judicial e administrativa. A seguir, apresentamos um resumo de cada tema:<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1854,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Tema 1369 (REsp 2133933\/DF e REsp 2025997\/DF, afeta\u00e7\u00e3o em 18\/08\/2025)<\/span><\/i><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1134,&quot;335559731&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Sob relatoria do Ministro Afr\u00e2nio Vilela, o tema discutir\u00e1 se a cobran\u00e7a de ICMS-DIFAL nas opera\u00e7\u00f5es interestaduais destinadas a consumidor final contribuinte do imposto estava devidamente prevista na Lei Complementar n\u00ba 87\/1996 (Lei Kandir), antes da entrada em vigor da Lei Complementar n\u00ba 190\/2022.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1134}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Os contribuintes defendem a tese de que a incid\u00eancia do diferencial de al\u00edquotas somente foi prevista na Lei n\u00ba 190\/2022 e, caso essa tese prevale\u00e7a, poder\u00e1 haver direito \u00e0 restitui\u00e7\u00e3o dos valores pagos indevidamente.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1134}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1854,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Tema 1372 (REsp 2174178\/SC, REsp 2181166\/SP e REsp 2191532\/ES, afeta\u00e7\u00e3o em 19\/08\/2025)<\/span><\/i><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1134,&quot;335559731&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Sob relatoria do Ministro Gurgel de Faria, o STJ ir\u00e1 definir se a contribui\u00e7\u00e3o ao PIS e Cofins incidem sobre o ICMS-DIFAL.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1134}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Os contribuintes sustentam que o DIFAL n\u00e3o representa receita ou faturamento para as empresas e, portanto, deve ser aplicado o mesmo entendimento do Tema 69 (a chamada \u201ctese do s\u00e9culo\u201d), que excluiu o ICMS da base de c\u00e1lculo do PIS\/Cofins.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1134}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1854,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><strong><i>Tema 1373 (REsp 2198235\/CE e REsp 2191364\/RS, afeta\u00e7\u00e3o em <\/i><i>19\/08\/2025)<\/i>\u00a0<\/strong><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Sob relatoria da Ministra Maria Thereza de Assis Moura, ser\u00e1 discutido se o IPI n\u00e3o recuper\u00e1vel incidente sobre a opera\u00e7\u00e3o de compra de mercadoria para revenda integra a base de c\u00e1lculo dos cr\u00e9ditos da contribui\u00e7\u00e3o ao PIS\/Pasep e da Cofins.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1134}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Os contribuintes argumentam que a exclus\u00e3o do IPI do c\u00e1lculo dos cr\u00e9ditos de PIS e COFINS fere o princ\u00edpio da n\u00e3o cumulatividade. Al\u00e9m disso, sustentam que a Instru\u00e7\u00e3o Normativa que estabeleceu tal exclus\u00e3o n\u00e3o possui for\u00e7a legal para restringir os valores a serem considerados pelos contribuintes.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1134}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Diante da previs\u00e3o de julgamento desses temas e da possibilidade de modula\u00e7\u00e3o dos efeitos das decis\u00f5es, \u00e9 recomend\u00e1vel que os contribuintes acompanhem de perto o andamento dos processos e avaliem a ado\u00e7\u00e3o de medidas preventivas, administrativas ou judiciais que possam reduzir riscos, assegurar direitos e possibilitar a recupera\u00e7\u00e3o de valores pagos indevidamente.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Conte com a VVF para esclarecer d\u00favidas e obter orienta\u00e7\u00f5es sobre estrat\u00e9gias jur\u00eddicas relacionadas a esses temas.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559731&quot;:1134}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recentemente, a Primeira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) deliberou pela submiss\u00e3o de tr\u00eas relevantes discuss\u00f5es tribut\u00e1rias ao procedimento dos recursos repetitivos, o que significa que as decis\u00f5es proferidas nesses julgamentos ter\u00e3o efeito vinculante para toda a esfera judicial e administrativa. A seguir, apresentamos um resumo de cada tema:\u00a0 Tema 1369 (REsp 2133933\/DF e [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3466,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[45,148,62,222,55],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>STJ JULGAR\u00c1 TEMAS TRIBUT\u00c1RIOS IMPORTANTES RELACIONADOS AO DIFAL E IPI N\u00c3O RECUPER\u00c1VEL - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"O que significa que as decis\u00f5es proferidas nesses julgamentos ter\u00e3o efeito vinculante para toda a esfera judicial e administrativa.\" \/>\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-julgara-temas-tributarios-importantes-relacionados-ao-difal-e-ipi-nao-recuperavel\/\" \/>\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 JULGAR\u00c1 TEMAS TRIBUT\u00c1RIOS IMPORTANTES RELACIONADOS AO DIFAL E IPI N\u00c3O RECUPER\u00c1VEL - 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