{"id":2556,"date":"2020-10-15T18:10:57","date_gmt":"2020-10-15T18:10:57","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=2556"},"modified":"2020-10-15T18:11:33","modified_gmt":"2020-10-15T18:11:33","slug":"icms-nas-importacoes-por-conta-e-ordem-o-que-mudou-com-a-decisao-do-stf","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2020\/10\/15\/icms-nas-importacoes-por-conta-e-ordem-o-que-mudou-com-a-decisao-do-stf\/","title":{"rendered":"ICMS nas Importa\u00e7\u00f5es por conta e ordem: O que mudou com a decis\u00e3o do STF?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2556\" class=\"elementor elementor-2556\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9ed2d35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ed2d35\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1039db\" data-id=\"a1039db\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c89a813 elementor-widget elementor-widget-text-editor\" data-id=\"c89a813\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">O Supremo Tribunal Federal (STF) decidiu, em julgamento do ARE 665134, realizado no dia 27 de abril de 2020 e publicado em 19 de maio de 2020, que <strong>a compet\u00eancia para cobrar o ICMS-Importa\u00e7\u00e3o \u00e9 do Estado onde est\u00e1 estabelecido o contribuinte destinat\u00e1rio da mercadoria.<\/strong><\/p><p style=\"text-align: justify\">Este entendimento p\u00f4s fim a uma discuss\u00e3o que envolvia as opera\u00e7\u00f5es de importa\u00e7\u00e3o indireta, em suas modalidades de Conta e Ordem e Encomenda, que incluem a figura de um intermedi\u00e1rio &#8211; a Trading Company &#8211; no processo de importa\u00e7\u00e3o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c3f4784 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3f4784\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3de6ee6\" data-id=\"3de6ee6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9fc14fd elementor-widget elementor-widget-image\" data-id=\"9fc14fd\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"533\" height=\"383\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/10\/4357-32prluolhptx38k0ukgyrk.jpg\" class=\"attachment-large size-large wp-image-2557\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/10\/4357-32prluolhptx38k0ukgyrk.jpg 533w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/10\/4357-32prluolhptx38k0ukgyrk-300x216.jpg 300w\" sizes=\"(max-width: 533px) 100vw, 533px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-eb243f0\" data-id=\"eb243f0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3099b70 elementor-widget elementor-widget-text-editor\" data-id=\"3099b70\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">A legisla\u00e7\u00e3o federal, ao regulamentar estas opera\u00e7\u00f5es, estabeleceu a Conta e Ordem como uma presta\u00e7\u00e3o de servi\u00e7os pela Trading, sendo esta mera intermedi\u00e1ria da opera\u00e7\u00e3o, representando os interesses do Adquirente (importador de fato) e sem assumir a responsabilidade pela negocia\u00e7\u00e3o internacional.<\/p><p style=\"text-align: justify\">J\u00e1 na Encomenda, a rela\u00e7\u00e3o n\u00e3o \u00e9 apenas de representa\u00e7\u00e3o, mas sim de venda. A\u00a0 Trading negocia a compra das mercadorias do fornecedor estrangeiro, por sua pr\u00f3pria conta, e se compromete a vend\u00ea-las integralmente \u00e0 Encomendante.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fc454de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc454de\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d0eab89\" data-id=\"d0eab89\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e48a74a elementor-widget elementor-widget-text-editor\" data-id=\"e48a74a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">A legisla\u00e7\u00e3o estadual por sua vez, estabelece que a responsabilidade pela cobran\u00e7a do ICMS nas importa\u00e7\u00f5es \u00e9 do Estado onde se encontre o estabelecimento que promoveu a entrada f\u00edsica da mercadoria.<\/p><p style=\"text-align: justify\">Este entendimento ensejou diversas discuss\u00f5es, pois, como o explanado acima, nem sempre a entrada f\u00edsica \u00e9 promovida pelo Destinat\u00e1rio das mercadorias, podendo ser realizada por seu representante nas importa\u00e7\u00f5es indiretas por conta e ordem.<\/p><p style=\"text-align: justify\">At\u00e9 a publica\u00e7\u00e3o desta decis\u00e3o, v\u00e1rios Estados, inclusive Santa Catarina, exigiam o ICMS da Trading no momento do desembara\u00e7o aduaneiro, independente da modalidade de importa\u00e7\u00e3o, possibilitando a aplica\u00e7\u00e3o de benef\u00edcios fiscais para redu\u00e7\u00e3o deste imposto, mesmo quando o Adquirente estivesse situado em outra Unidade da Federa\u00e7\u00e3o.<\/p><p style=\"text-align: justify\">Na pr\u00e1tica, ap\u00f3s a decis\u00e3o do STF, as empresas que operam como Adquirentes em importa\u00e7\u00e3o por Conta e Ordem, utilizando Tradings catarinenses (ou de outros Estados que concedem benef\u00edcios no \u00e2mbito do ICMS) tiveram seu planejamento tribut\u00e1rio afetado, visto que, a exig\u00eancia deste imposto pelo Estado onde situada a empresa ter\u00e1 o efeito de elevar a carga tribut\u00e1ria do ICMS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>O Supremo Tribunal Federal (STF) decidiu, em julgamento do ARE 665134, realizado no dia 27 de abril de 2020 e publicado em 19 de maio de 2020, que a compet\u00eancia para cobrar o ICMS-Importa\u00e7\u00e3o \u00e9 do Estado onde est\u00e1 estabelecido o contribuinte destinat\u00e1rio da mercadoria. Este entendimento p\u00f4s fim a uma discuss\u00e3o que envolvia as opera\u00e7\u00f5es de importa\u00e7\u00e3o indireta, em suas modalidades de Conta e Ordem e Encomenda, que incluem a figura de um intermedi\u00e1rio &#8211; a Trading Company &#8211; no processo de importa\u00e7\u00e3o. A legisla\u00e7\u00e3o federal, ao regulamentar estas opera\u00e7\u00f5es, estabeleceu a Conta e Ordem como uma presta\u00e7\u00e3o de servi\u00e7os pela Trading, sendo esta mera intermedi\u00e1ria da opera\u00e7\u00e3o, representando os interesses do Adquirente (importador de fato) e&hellip;<\/p>\n","protected":false},"author":2,"featured_media":2557,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,51,46],"tags":[],"class_list":["post-2556","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","category-importacao","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ICMS nas Importa\u00e7\u00f5es por conta e ordem: O que mudou com a decis\u00e3o do STF? - Aureum Advocacia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aureum.adv.br\/inicio\/2020\/10\/15\/icms-nas-importacoes-por-conta-e-ordem-o-que-mudou-com-a-decisao-do-stf\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ICMS nas Importa\u00e7\u00f5es por conta e ordem: O que mudou com a decis\u00e3o do STF? - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal (STF) decidiu, em julgamento do ARE 665134, realizado no dia 27 de abril de 2020 e publicado em 19 de maio de 2020, que a compet\u00eancia para cobrar o ICMS-Importa\u00e7\u00e3o \u00e9 do Estado onde est\u00e1 estabelecido o contribuinte destinat\u00e1rio da mercadoria. 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