{"version":"1.0","provider_name":"Aureum Advocacia","provider_url":"https:\/\/aureum.adv.br\/inicio","author_name":"bruna","author_url":"https:\/\/aureum.adv.br\/inicio\/author\/bruna\/","title":"Carf: incide PIS\/Cofins sobre b\u00f4nus pago a concession\u00e1ria de ve\u00edculos - Aureum Advocacia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"eKSr4hiLD5\"><a href=\"https:\/\/aureum.adv.br\/inicio\/2023\/08\/15\/elementor-4944\/\">Carf: incide PIS\/Cofins sobre b\u00f4nus pago a concession\u00e1ria de ve\u00edculos<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aureum.adv.br\/inicio\/2023\/08\/15\/elementor-4944\/embed\/#?secret=eKSr4hiLD5\" width=\"600\" height=\"338\" title=\"&#8220;Carf: incide PIS\/Cofins sobre b\u00f4nus pago a concession\u00e1ria de ve\u00edculos&#8221; &#8212; Aureum Advocacia\" data-secret=\"eKSr4hiLD5\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/aureum.adv.br\/inicio\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2023\/08\/WhatsApp-Image-2023-08-15-at-09.39.46.jpeg","thumbnail_width":1080,"thumbnail_height":1080,"description":"Com a aplica\u00e7\u00e3o do voto de qualidade, a 1\u00aa Turma da 3\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho de Administra\u00e7\u00e3o de Recursos Fiscais (Carf) decidiu que h\u00e1 incid\u00eancia de PIS e Cofins sobre b\u00f4nus pagos a concession\u00e1ria por montadora quando h\u00e1 uma venda de ve\u00edculo. O entendimento adotado pelo Relator, Conselheiro Ari Vendramini, foi o de que essas verbas representam receitas pr\u00f3prias das concession\u00e1rias. O Conselheiro citou a solu\u00e7\u00e3o de consulta 366\/17, que define que os valores pagos pelas montadoras a t\u00edtulo de b\u00f4nus &#8220;caracterizam subven\u00e7\u00e3o corrente para custeio das atividades desenvolvidas pelas concession\u00e1rios de ve\u00edculos, representando receitas pr\u00f3prias das concession\u00e1rias de ve\u00edculos&#8221;. Saiba mais sobre a discuss\u00e3o entrando em contato com os profissionais especialistas da Aureum Advocacia."}