{"id":2879,"date":"2021-05-14T12:08:28","date_gmt":"2021-05-14T15:08:28","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=2879"},"modified":"2021-05-14T12:10:17","modified_gmt":"2021-05-14T15:10:17","slug":"stf-decide-exclusao-do-icms-da-base-de-calculo-do-pis-e-da-cofins-vale-a-partir-de-marco-de-2017","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2021\/05\/14\/stf-decide-exclusao-do-icms-da-base-de-calculo-do-pis-e-da-cofins-vale-a-partir-de-marco-de-2017\/","title":{"rendered":"STF DECIDE: Exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS vale a partir de mar\u00e7o de 2017"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2879\" class=\"elementor elementor-2879\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b26a3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b26a3e\" 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-c4a2676\" data-id=\"c4a2676\" 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-b280e34 elementor-widget elementor-widget-heading\" data-id=\"b280e34\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Em sess\u00e3o realizada ontem (13\/05\/2021), o Supremo p\u00f4s fim \u00e0 discuss\u00e3o da tese do s\u00e9culo. <\/h2>\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-955e824 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"955e824\" 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-49deed5\" data-id=\"49deed5\" 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-c192a0d elementor-widget elementor-widget-text-editor\" data-id=\"c192a0d\" 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\">Por maioria, definiu que a <strong>decis\u00e3o que declarou inconstitucional a inclus\u00e3o do ICMS na base de c\u00e1lculo do PIS e da COFINS, valer\u00e1 a partir de 15\/03\/2017 <\/strong>(data do julgamento), ao contr\u00e1rio do que requerido pela Uni\u00e3o, que pleiteava os efeitos a partir da decis\u00e3o dos embargos de declara\u00e7\u00e3o (analisados ontem).<\/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-8f7c19f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f7c19f\" 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-12186eb\" data-id=\"12186eb\" 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-7442f6d elementor-widget elementor-widget-text-editor\" data-id=\"7442f6d\" 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\">Ou seja, para quem ingressou com a A\u00e7\u00e3o Judicial antes de 15\/03\/2017, poder\u00e1 restituir os \u00faltimos cinco anos anteriores ao ajuizamento da a\u00e7\u00e3o. J\u00e1 para os contribuintes que ingressam ap\u00f3s essa data, poder\u00e3o restituir os valores indevidamente recolhidos a t\u00edtulo de PIS\/COFINS at\u00e9 15\/03\/2017.<\/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-bbea5e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbea5e5\" 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-be83470\" data-id=\"be83470\" 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-8e5a2f9 elementor-widget elementor-widget-image\" data-id=\"8e5a2f9\" 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=\"638\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/05\/carmen_lucia-1024x638-1.jpg\" class=\"attachment-large size-large wp-image-2882\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/05\/carmen_lucia-1024x638-1.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/05\/carmen_lucia-1024x638-1-300x187.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/05\/carmen_lucia-1024x638-1-768x479.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-db8db52\" data-id=\"db8db52\" 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-8a2155a elementor-widget elementor-widget-text-editor\" data-id=\"8a2155a\" 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 decis\u00e3o do Supremo se baseou no voto da Relatora, ministra C\u00e1rmen L\u00facia, que foi acompanhada pelos ministros Alexandre de Moraes, Dias Toffoli, Kassio Nunes Marques, Ricardo Lewandowski, Luis Roberto Barroso, Gilmar Mendes e Luiz Fux. A ministra Rosa Weber e os ministros Edson Fachin e Marco Aur\u00e9lio Mello defenderam que os efeitos da decis\u00e3o fossem retroativos e foram vencidos.<\/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-1c9eb48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c9eb48\" 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-0ca7813\" data-id=\"0ca7813\" 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-9ff7eff elementor-widget elementor-widget-text-editor\" data-id=\"9ff7eff\" 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\">Al\u00e9m disso, o Supremo tamb\u00e9m deixou claro, por 8&#215;3, que <strong>o ICMS a ser exclu\u00eddo \u00e9 o <u>destacado na nota fiscal<\/u> <\/strong>e n\u00e3o o ICMS efetivamente recolhido como requeria a Uni\u00e3o<strong>.<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Em sess\u00e3o realizada ontem (13\/05\/2021), o Supremo p\u00f4s fim \u00e0 discuss\u00e3o da tese do s\u00e9culo. Por maioria, definiu que a decis\u00e3o que declarou inconstitucional a inclus\u00e3o do ICMS na base de c\u00e1lculo do PIS e da COFINS, valer\u00e1 a partir de 15\/03\/2017 (data do julgamento), ao contr\u00e1rio do que requerido pela Uni\u00e3o, que pleiteava os efeitos a partir da decis\u00e3o dos embargos de declara\u00e7\u00e3o (analisados ontem). Ou seja, para quem ingressou com a A\u00e7\u00e3o Judicial antes de 15\/03\/2017, poder\u00e1 restituir os \u00faltimos cinco anos anteriores ao ajuizamento da a\u00e7\u00e3o. J\u00e1 para os contribuintes que ingressam ap\u00f3s essa data, poder\u00e3o restituir os valores indevidamente recolhidos a t\u00edtulo de PIS\/COFINS at\u00e9 15\/03\/2017. A decis\u00e3o do Supremo se baseou no voto&hellip;<\/p>\n","protected":false},"author":2,"featured_media":2881,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,46],"tags":[],"class_list":["post-2879","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF DECIDE: Exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS vale a partir de mar\u00e7o de 2017 - 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\/05\/14\/stf-decide-exclusao-do-icms-da-base-de-calculo-do-pis-e-da-cofins-vale-a-partir-de-marco-de-2017\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF DECIDE: Exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS vale a partir de mar\u00e7o de 2017 - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Em sess\u00e3o realizada ontem (13\/05\/2021), o Supremo p\u00f4s fim \u00e0 discuss\u00e3o da tese do s\u00e9culo. Por maioria, definiu que a decis\u00e3o que declarou inconstitucional a inclus\u00e3o do ICMS na base de c\u00e1lculo do PIS e da COFINS, valer\u00e1 a partir de 15\/03\/2017 (data do julgamento), ao contr\u00e1rio do que requerido pela Uni\u00e3o, que pleiteava os efeitos a partir da decis\u00e3o dos embargos de declara\u00e7\u00e3o (analisados ontem). Ou seja, para quem ingressou com a A\u00e7\u00e3o Judicial antes de 15\/03\/2017, poder\u00e1 restituir os \u00faltimos cinco anos anteriores ao ajuizamento da a\u00e7\u00e3o. J\u00e1 para os contribuintes que ingressam ap\u00f3s essa data, poder\u00e3o restituir os valores indevidamente recolhidos a t\u00edtulo de PIS\/COFINS at\u00e9 15\/03\/2017. 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Aureum Advocacia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aureum.adv.br\/inicio\/2021\/05\/14\/stf-decide-exclusao-do-icms-da-base-de-calculo-do-pis-e-da-cofins-vale-a-partir-de-marco-de-2017\/","og_locale":"pt_BR","og_type":"article","og_title":"STF DECIDE: Exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS vale a partir de mar\u00e7o de 2017 - Aureum Advocacia","og_description":"Em sess\u00e3o realizada ontem (13\/05\/2021), o Supremo p\u00f4s fim \u00e0 discuss\u00e3o da tese do s\u00e9culo. 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