{"id":2569,"date":"2020-11-03T21:40:00","date_gmt":"2020-11-03T21:40:00","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=2569"},"modified":"2020-11-03T21:41:02","modified_gmt":"2020-11-03T21:41:02","slug":"da-exclusao-do-icms-da-base-de-calculo-da-cprb","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/","title":{"rendered":"Da Exclus\u00e3o do ICMS da base de c\u00e1lculo da CPRB"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2569\" class=\"elementor elementor-2569\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-49fad59 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49fad59\" 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-cb135d5\" data-id=\"cb135d5\" 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-75262a8 elementor-widget elementor-widget-text-editor\" data-id=\"75262a8\" 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\">Como muitos sabem, o ICMS \u00e9 um tributo de natureza indireta e apresenta-se com essa caracter\u00edstica uma vez que o \u201ccontribuinte de fato\u201d do imposto, ou seja, quem paga, \u00e9 o consumidor final da mercadoria. Enquanto os contribuintes de direito, como \u00e9 o caso das empresas que vendem\/industrializam essa mercadoria, apenas repassam o valor recebido ao Fisco.<\/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-5f7a656 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f7a656\" 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-cf75d9c\" data-id=\"cf75d9c\" 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-81c2af5 elementor-widget elementor-widget-image\" data-id=\"81c2af5\" 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=\"1024\" height=\"628\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/businessman-hand-calculate-bout-cost-with-laptop-for-search-data-picture-id641960214-1024x628-1.jpg\" class=\"attachment-large size-large wp-image-2571\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/businessman-hand-calculate-bout-cost-with-laptop-for-search-data-picture-id641960214-1024x628-1.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/businessman-hand-calculate-bout-cost-with-laptop-for-search-data-picture-id641960214-1024x628-1-300x184.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/businessman-hand-calculate-bout-cost-with-laptop-for-search-data-picture-id641960214-1024x628-1-768x471.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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-ef74a4b\" data-id=\"ef74a4b\" 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-6518878 elementor-widget elementor-widget-text-editor\" data-id=\"6518878\" 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\">Logo, entende-se que, o ICMS n\u00e3o \u00e9 receita da empresa, e sim de terceiros, no caso, do Fisco Estadual. Desse modo, pode-se concluir que o montante destes tributos destacados nas notas fiscais n\u00e3o pode ser abrangido no campo da hip\u00f3tese de incid\u00eancia tribut\u00e1ria da CPRB, por se tratar de simples ingresso em seu caixa.<\/p><p style=\"text-align: justify\">Com base nesse entendimento, o Superior Tribunal de Justi\u00e7a, no julgamento do Recurso Especial n\u00ba 1.624.297 (Tema 994), fixou a tese de que <strong>\u201cos valores de ICMS n\u00e3o integram a base de c\u00e1lculo da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB), institu\u00edda pela Medida Provis\u00f3ria 540\/2011, convertida na Lei 12.546\/2011\u201d.<\/strong><\/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-60dd8da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60dd8da\" 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-c11a7fe\" data-id=\"c11a7fe\" 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-9deaa13 elementor-widget elementor-widget-text-editor\" data-id=\"9deaa13\" 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\">Contudo, tendo em vista a exist\u00eancia de mat\u00e9ria constitucional envolvida, o tema se encontra em an\u00e1lise do STF, com reconhecimento de repercuss\u00e3o geral, por meio do <strong>Tema n\u00ba 1048.<\/strong><\/p><p style=\"text-align: justify\">Atualmente, os votos dos ministros est\u00e3o empatados. O Relator do processo Ministro Marco Aur\u00e9lio fixou a seguinte tese: <strong><em>Surge incompat\u00edvel, com a Constitui\u00e7\u00e3o Federal, a inclus\u00e3o do Imposto sobre Opera\u00e7\u00f5es relativas \u00e0 Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os \u2013 ICMS na base de c\u00e1lculo da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta \u2013 CPRB\u201d,<\/em><\/strong> no que foi acompanhado pelos Ministros Ricardo Lewandowski e C\u00e1rmen L\u00facia.<\/p><p style=\"text-align: justify\">J\u00e1 os Ministros Alexandre de Moraes, Edson Fachin e Gilmar Mendes votaram pela constitucionalidade da inclus\u00e3o do ICMS na base da CPRB. O Ministro Dias Toffoli pediu vistas dos autos no final de setembro de 2020.<\/p><p style=\"text-align: justify\">Em que pese a pend\u00eancia do referido julgamento, \u00e9 poss\u00edvel as empresas pleitearem judicialmente a possibilidade de exclus\u00e3o do ICMS da base de c\u00e1lculo da CPRB, bem como, para resguardar seu direito \u00e0 restitui\u00e7\u00e3o dos valores pagos a maior e indevidamente nos \u00faltimos cinco anos.<\/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>Como muitos sabem, o ICMS \u00e9 um tributo de natureza indireta e apresenta-se com essa caracter\u00edstica uma vez que o \u201ccontribuinte de fato\u201d do imposto, ou seja, quem paga, \u00e9 o consumidor final da mercadoria. Enquanto os contribuintes de direito, como \u00e9 o caso das empresas que vendem\/industrializam essa mercadoria, apenas repassam o valor recebido ao Fisco. Logo, entende-se que, o ICMS n\u00e3o \u00e9 receita da empresa, e sim de terceiros, no caso, do Fisco Estadual. Desse modo, pode-se concluir que o montante destes tributos destacados nas notas fiscais n\u00e3o pode ser abrangido no campo da hip\u00f3tese de incid\u00eancia tribut\u00e1ria da CPRB, por se tratar de simples ingresso em seu caixa. Com base nesse entendimento, o Superior Tribunal&hellip;<\/p>\n","protected":false},"author":2,"featured_media":2571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,46],"tags":[],"class_list":["post-2569","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Da Exclus\u00e3o do ICMS da base de c\u00e1lculo da CPRB - 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\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Da Exclus\u00e3o do ICMS da base de c\u00e1lculo da CPRB - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Como muitos sabem, o ICMS \u00e9 um tributo de natureza indireta e apresenta-se com essa caracter\u00edstica uma vez que o \u201ccontribuinte de fato\u201d do imposto, ou seja, quem paga, \u00e9 o consumidor final da mercadoria. Enquanto os contribuintes de direito, como \u00e9 o caso das empresas que vendem\/industrializam essa mercadoria, apenas repassam o valor recebido ao Fisco. Logo, entende-se que, o ICMS n\u00e3o \u00e9 receita da empresa, e sim de terceiros, no caso, do Fisco Estadual. Desse modo, pode-se concluir que o montante destes tributos destacados nas notas fiscais n\u00e3o pode ser abrangido no campo da hip\u00f3tese de incid\u00eancia tribut\u00e1ria da CPRB, por se tratar de simples ingresso em seu caixa. Com base nesse entendimento, o Superior Tribunal&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/\" \/>\n<meta property=\"og:site_name\" content=\"Aureum Advocacia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aureumadvocacia\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-03T21:40:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-03T21:41:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/businessman-hand-calculate-bout-cost-with-laptop-for-search-data-picture-id641960214-1024x628-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"bruna\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"bruna\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/\"},\"author\":{\"name\":\"bruna\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\"},\"headline\":\"Da Exclus\u00e3o do ICMS da base de c\u00e1lculo da CPRB\",\"datePublished\":\"2020-11-03T21:40:00+00:00\",\"dateModified\":\"2020-11-03T21:41:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/\"},\"wordCount\":368,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/businessman-hand-calculate-bout-cost-with-laptop-for-search-data-picture-id641960214-1024x628-1.jpg\",\"articleSection\":[\"Jur\u00eddico\",\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/\",\"name\":\"Da Exclus\u00e3o do ICMS da base de c\u00e1lculo da CPRB - 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Enquanto os contribuintes de direito, como \u00e9 o caso das empresas que vendem\/industrializam essa mercadoria, apenas repassam o valor recebido ao Fisco. Logo, entende-se que, o ICMS n\u00e3o \u00e9 receita da empresa, e sim de terceiros, no caso, do Fisco Estadual. Desse modo, pode-se concluir que o montante destes tributos destacados nas notas fiscais n\u00e3o pode ser abrangido no campo da hip\u00f3tese de incid\u00eancia tribut\u00e1ria da CPRB, por se tratar de simples ingresso em seu caixa. Com base nesse entendimento, o Superior Tribunal&hellip;","og_url":"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/","og_site_name":"Aureum Advocacia","article_publisher":"https:\/\/www.facebook.com\/aureumadvocacia","article_published_time":"2020-11-03T21:40:00+00:00","article_modified_time":"2020-11-03T21:41:02+00:00","og_image":[{"width":1024,"height":628,"url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/businessman-hand-calculate-bout-cost-with-laptop-for-search-data-picture-id641960214-1024x628-1.jpg","type":"image\/jpeg"}],"author":"bruna","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"bruna","Est. tempo de leitura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/#article","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/"},"author":{"name":"bruna","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0"},"headline":"Da Exclus\u00e3o do ICMS da base de c\u00e1lculo da CPRB","datePublished":"2020-11-03T21:40:00+00:00","dateModified":"2020-11-03T21:41:02+00:00","mainEntityOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/"},"wordCount":368,"commentCount":0,"publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/businessman-hand-calculate-bout-cost-with-laptop-for-search-data-picture-id641960214-1024x628-1.jpg","articleSection":["Jur\u00eddico","Tribut\u00e1rio"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/","url":"https:\/\/aureum.adv.br\/inicio\/2020\/11\/03\/da-exclusao-do-icms-da-base-de-calculo-da-cprb\/","name":"Da Exclus\u00e3o do ICMS da base de c\u00e1lculo da CPRB - 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