{"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":"STJ entente que compete ao STF decidir se o ICMS antecipado integra a base de c\u00e1lculo do PIS e COFINS - Aureum Advocacia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"HOlBPJo30I\"><a href=\"https:\/\/aureum.adv.br\/inicio\/2023\/09\/26\/elementor-5085\/\">STJ entente que compete ao STF decidir se o ICMS antecipado integra a base de c\u00e1lculo do PIS e COFINS<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aureum.adv.br\/inicio\/2023\/09\/26\/elementor-5085\/embed\/#?secret=HOlBPJo30I\" width=\"600\" height=\"338\" title=\"&#8220;STJ entente que compete ao STF decidir se o ICMS antecipado integra a base de c\u00e1lculo do PIS e COFINS&#8221; &#8212; Aureum Advocacia\" data-secret=\"HOlBPJo30I\" 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\/09\/WhatsApp-Image-2023-09-26-at-11.10.21.jpeg","thumbnail_width":1080,"thumbnail_height":1080,"description":"A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a n\u00e3o conheceu dos recursos da Fazenda Nacional e do Contribuinte, interpostos com intuito de debater se a tese firmada pelo STF no julgamento do RE 574.706 (Tema 69), se estende ao ICMS antecipado no regime de substitui\u00e7\u00e3o tribut\u00e1ria (ICMS-ST). A Turma entendeu que o STJ n\u00e3o \u00e9 a jurisdi\u00e7\u00e3o adequada para dirimir d\u00favidas em rela\u00e7\u00e3o \u00e0 aplica\u00e7\u00e3o de decis\u00e3o da Suprema Corte. Ap\u00f3s o Tribunal Regional Federal da 5\u00aa Regi\u00e3o (TRF5) aplicar ao caso concreto a tese firmada no Tema 69, permitindo que o Contribuinte compense as contribui\u00e7\u00f5es recolhidas a maior a partir de 15 de mar\u00e7o de 2017, tendo em vista que, no Tema 69 o STF modulou a&hellip;"}