{"id":2760,"date":"2021-03-17T13:34:43","date_gmt":"2021-03-17T16:34:43","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=2760"},"modified":"2021-03-17T13:38:59","modified_gmt":"2021-03-17T16:38:59","slug":"maioria-do-stf-e-contra-a-inclusao-do-credito-presumido-do-icms-na-base-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2021\/03\/17\/maioria-do-stf-e-contra-a-inclusao-do-credito-presumido-do-icms-na-base-do-pis-cofins\/","title":{"rendered":"Maioria do STF \u00e9 contra a inclus\u00e3o do Cr\u00e9dito Presumido do ICMS na base do PIS\/COFINS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2760\" class=\"elementor elementor-2760\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a3bd15e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a3bd15e\" 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-3bc1a07\" data-id=\"3bc1a07\" 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-0942cac elementor-widget elementor-widget-text-editor\" data-id=\"0942cac\" 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\">\u00a0 \u00a0Na \u00faltima sexta-feira (12\/03), o Supremo iniciou o julgamento do RE n\u00ba 835818 quanto a <strong>inconstitucionalidade da inclus\u00e3o do cr\u00e9dito presumido do ICMS na base de c\u00e1lculo do PIS e da COFINS.<\/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-5500091 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5500091\" 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-d0734d1\" data-id=\"d0734d1\" 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-ffc55c3 elementor-widget elementor-widget-text-editor\" data-id=\"ffc55c3\" 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\">\u00a0 \u00a0Por maioria (6&#215;4) at\u00e9 o momento, <strong>prevalece o entendimento favor\u00e1vel aos contribuintes<\/strong>, ou seja, quanto a possibilidade de excluir os cr\u00e9ditos presumidos da base do PIS\/COFINS.<\/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-46fd990 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46fd990\" 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-ec51b8a\" data-id=\"ec51b8a\" 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-f56c9af elementor-widget elementor-widget-image\" data-id=\"f56c9af\" 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=\"310\" height=\"163\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/03\/STF.jpg\" class=\"attachment-large size-large wp-image-2761\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/03\/STF.jpg 310w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/03\/STF-300x158.jpg 300w\" sizes=\"(max-width: 310px) 100vw, 310px\" \/>\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-56c7af3\" data-id=\"56c7af3\" 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-b3cb43a elementor-widget elementor-widget-text-editor\" data-id=\"b3cb43a\" 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\">\u00a0 \u00a0A defesa dos contribuintes \u00e9 no sentido de que os cr\u00e9ditos presumidos de ICMS n\u00e3o s\u00e3o receita ou faturamento da empresa, mas uma ren\u00fancia fiscal oferecida pelos Estados. Por essa raz\u00e3o, n\u00e3o poderiam ser levados \u00e0 tributa\u00e7\u00e3o pelo PIS\/COFINS.<\/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-c51e362 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c51e362\" 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-fb6efa3\" data-id=\"fb6efa3\" 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-99c7ab9 elementor-widget elementor-widget-text-editor\" data-id=\"99c7ab9\" 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\"><span>\u00a0 \u00a0J\u00e1 a Uni\u00e3o, alega que a base do PIS\/COFINS \u00e9 composta pela totalidade das receitas auferidas, o que se incluiria, portanto, o cr\u00e9dito presumido de ICMS, uma vez que esse valor ingressa de forma definitiva no patrim\u00f4nio l\u00edquido da empresa.<\/span><\/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-9b33b23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b33b23\" 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-5cd546b\" data-id=\"5cd546b\" 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-73b998e elementor-widget elementor-widget-text-editor\" data-id=\"73b998e\" 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\">\u00a0 \u00a0O julgamento foi interrompido pelo pedido de vista do Ministro Dias Toffoli e ainda n\u00e3o h\u00e1 data para retorno. Importante mencionar que, ainda que o placar esteja favor\u00e1vel aos contribuintes, o julgamento n\u00e3o se encerrou e os demais ministros podem mudar o voto at\u00e9 a finaliza\u00e7\u00e3o do julgamento.<\/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-a5b45d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5b45d1\" 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-6b50e17\" data-id=\"6b50e17\" 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-5231187 elementor-widget elementor-widget-text-editor\" data-id=\"5231187\" 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\">\u00a0 \u00a0Caso a sua empresa tenha benef\u00edcio fiscal (cr\u00e9dito presumido de ICMS) e tributa os mesmos pelo PIS e pela Cofins, pode pleitear judicialmente a exclus\u00e3o dos referidos valores das respectivas bases de c\u00e1lculo, com a possibilidade de recupera\u00e7\u00e3o dos \u00faltimos cinco anos e garantir o direito de excluir referidos cr\u00e9dito para as tributa\u00e7\u00f5es futuras.<\/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>\u00a0 \u00a0Na \u00faltima sexta-feira (12\/03), o Supremo iniciou o julgamento do RE n\u00ba 835818 quanto a inconstitucionalidade da inclus\u00e3o do cr\u00e9dito presumido do ICMS na base de c\u00e1lculo do PIS e da COFINS. \u00a0 \u00a0Por maioria (6&#215;4) at\u00e9 o momento, prevalece o entendimento favor\u00e1vel aos contribuintes, ou seja, quanto a possibilidade de excluir os cr\u00e9ditos presumidos da base do PIS\/COFINS. \u00a0 \u00a0A defesa dos contribuintes \u00e9 no sentido de que os cr\u00e9ditos presumidos de ICMS n\u00e3o s\u00e3o receita ou faturamento da empresa, mas uma ren\u00fancia fiscal oferecida pelos Estados. Por essa raz\u00e3o, n\u00e3o poderiam ser levados \u00e0 tributa\u00e7\u00e3o pelo PIS\/COFINS. \u00a0 \u00a0J\u00e1 a Uni\u00e3o, alega que a base do PIS\/COFINS \u00e9 composta pela totalidade das receitas auferidas, o&hellip;<\/p>\n","protected":false},"author":2,"featured_media":2762,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-2760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Maioria do STF \u00e9 contra a inclus\u00e3o do Cr\u00e9dito Presumido do ICMS na base do PIS\/COFINS - 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\/2021\/03\/17\/maioria-do-stf-e-contra-a-inclusao-do-credito-presumido-do-icms-na-base-do-pis-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Maioria do STF \u00e9 contra a inclus\u00e3o do Cr\u00e9dito Presumido do ICMS na base do PIS\/COFINS - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"\u00a0 \u00a0Na \u00faltima sexta-feira (12\/03), o Supremo iniciou o julgamento do RE n\u00ba 835818 quanto a inconstitucionalidade da inclus\u00e3o do cr\u00e9dito presumido do ICMS na base de c\u00e1lculo do PIS e da COFINS. \u00a0 \u00a0Por maioria (6&#215;4) at\u00e9 o momento, prevalece o entendimento favor\u00e1vel aos contribuintes, ou seja, quanto a possibilidade de excluir os cr\u00e9ditos presumidos da base do PIS\/COFINS. \u00a0 \u00a0A defesa dos contribuintes \u00e9 no sentido de que os cr\u00e9ditos presumidos de ICMS n\u00e3o s\u00e3o receita ou faturamento da empresa, mas uma ren\u00fancia fiscal oferecida pelos Estados. 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