{"id":3154,"date":"2022-02-18T11:57:44","date_gmt":"2022-02-18T14:57:44","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3154"},"modified":"2022-02-21T11:22:42","modified_gmt":"2022-02-21T14:22:42","slug":"lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/","title":{"rendered":"LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3154\" class=\"elementor elementor-3154\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1be471d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1be471d\" 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-df391c2\" data-id=\"df391c2\" 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-9a7d86b elementor-widget elementor-widget-text-editor\" data-id=\"9a7d86b\" 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\">Ap\u00f3s o julgamento do Supremo Tribunal Federal &#8211; RE 1.287.019 -, que determinou a necessidade de edi\u00e7\u00e3o de lei complementar para que haja a cobran\u00e7a do ICMS-DIFAL envolvendo consumidores finais n\u00e3o contribuintes do imposto, foi editada a LC n.\u00ba 190\/2022, que passou a regulamentar a referida cobran\u00e7a.<\/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-c1a382b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c1a382b\" 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-77e81e5\" data-id=\"77e81e5\" 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-f1ab88e elementor-widget elementor-widget-text-editor\" data-id=\"f1ab88e\" 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\">No entanto, a LC 190 n\u00e3o regulou somente a cobran\u00e7a para n\u00e3o contribuintes, mas, tamb\u00e9m, para consumidores finais contribuintes do imposto, nos casos de aquisi\u00e7\u00e3o de bens para uso e consumo, ou para integrar o ativo imobilizado.<\/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-84b13eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84b13eb\" 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-e79d83c\" data-id=\"e79d83c\" 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-f5b9211 elementor-widget elementor-widget-image\" data-id=\"f5b9211\" 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=\"626\" height=\"417\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/difal2.jpg\" class=\"attachment-large size-large wp-image-2577\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/difal2.jpg 626w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/11\/difal2-300x200.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/>\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-6fa227f\" data-id=\"6fa227f\" 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-14eaa7c elementor-widget elementor-widget-text-editor\" data-id=\"14eaa7c\" 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\">Ocorre que a cobran\u00e7a direcionada ao consumidor final contribuinte do imposto tamb\u00e9m n\u00e3o era regulada por lei complementar, e, portanto, deu margem \u00e0 discuss\u00e3o que possibilitaria n\u00e3o s\u00f3 suspender a cobran\u00e7a do ICMS-DIFAL no ano de 2022, mas pleitear a recupera\u00e7\u00e3o do tributo recolhido 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a97fef5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a97fef5\" 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-d165d0b\" data-id=\"d165d0b\" 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-842b69c elementor-widget elementor-widget-text-editor\" data-id=\"842b69c\" 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\">Portanto, considerando que at\u00e9 o advento da LC 190 inexistia outra lei complementar que regulamentasse a cobran\u00e7a do ICMS-DIFAL para consumidores finais contribuintes do imposto, \u00e9 poss\u00edvel o ingresso de medida judicial visando o direito \u00e0 suspens\u00e3o da exigibilidade do tributo e, ainda, a recupera\u00e7\u00e3o dos valores recolhidos nos \u00faltimos 5 anos, caso sejam declarados indevidos.<\/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>Ap\u00f3s o julgamento do Supremo Tribunal Federal &#8211; RE 1.287.019 -, que determinou a necessidade de edi\u00e7\u00e3o de lei complementar para que haja a cobran\u00e7a do ICMS-DIFAL envolvendo consumidores finais n\u00e3o contribuintes do imposto, foi editada a LC n.\u00ba 190\/2022, que passou a regulamentar a referida cobran\u00e7a. No entanto, a LC 190 n\u00e3o regulou somente a cobran\u00e7a para n\u00e3o contribuintes, mas, tamb\u00e9m, para consumidores finais contribuintes do imposto, nos casos de aquisi\u00e7\u00e3o de bens para uso e consumo, ou para integrar o ativo imobilizado. Ocorre que a cobran\u00e7a direcionada ao consumidor final contribuinte do imposto tamb\u00e9m n\u00e3o era regulada por lei complementar, e, portanto, deu margem \u00e0 discuss\u00e3o que possibilitaria n\u00e3o s\u00f3 suspender a cobran\u00e7a do ICMS-DIFAL no&hellip;<\/p>\n","protected":false},"author":2,"featured_media":3156,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-3154","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>LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo - 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\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Ap\u00f3s o julgamento do Supremo Tribunal Federal &#8211; RE 1.287.019 -, que determinou a necessidade de edi\u00e7\u00e3o de lei complementar para que haja a cobran\u00e7a do ICMS-DIFAL envolvendo consumidores finais n\u00e3o contribuintes do imposto, foi editada a LC n.\u00ba 190\/2022, que passou a regulamentar a referida cobran\u00e7a. No entanto, a LC 190 n\u00e3o regulou somente a cobran\u00e7a para n\u00e3o contribuintes, mas, tamb\u00e9m, para consumidores finais contribuintes do imposto, nos casos de aquisi\u00e7\u00e3o de bens para uso e consumo, ou para integrar o ativo imobilizado. Ocorre que a cobran\u00e7a direcionada ao consumidor final contribuinte do imposto tamb\u00e9m n\u00e3o era regulada por lei complementar, e, portanto, deu margem \u00e0 discuss\u00e3o que possibilitaria n\u00e3o s\u00f3 suspender a cobran\u00e7a do ICMS-DIFAL no&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/\" \/>\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=\"2022-02-18T14:57:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-21T14:22:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/02\/POSTS-e-NEWS.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\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=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/\"},\"author\":{\"name\":\"bruna\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\"},\"headline\":\"LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo\",\"datePublished\":\"2022-02-18T14:57:44+00:00\",\"dateModified\":\"2022-02-21T14:22:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/\"},\"wordCount\":218,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/02\/POSTS-e-NEWS.jpg\",\"articleSection\":[\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/\",\"name\":\"LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo - Aureum Advocacia\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/02\/POSTS-e-NEWS.jpg\",\"datePublished\":\"2022-02-18T14:57:44+00:00\",\"dateModified\":\"2022-02-21T14:22:42+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#primaryimage\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/02\/POSTS-e-NEWS.jpg\",\"contentUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/02\/POSTS-e-NEWS.jpg\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/aureum.adv.br\/inicio\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#website\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/\",\"name\":\"Aureum Advocacia\",\"description\":\"Aureum Advocacia Tribut\u00e1ria\",\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aureum.adv.br\/inicio\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\",\"name\":\"Aureum\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png\",\"contentUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png\",\"width\":1080,\"height\":1400,\"caption\":\"Aureum\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/aureumadvocacia\",\"https:\/\/br.linkedin.com\/company\/aureum-advocacia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\",\"name\":\"bruna\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ec30cfb94570b842e7230a0fa0eaf2d45ab44f38f3165e80cf8f0311e64d4bd6?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ec30cfb94570b842e7230a0fa0eaf2d45ab44f38f3165e80cf8f0311e64d4bd6?s=96&d=mm&r=g\",\"caption\":\"bruna\"},\"url\":\"https:\/\/aureum.adv.br\/inicio\/author\/bruna\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo - 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\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/","og_locale":"pt_BR","og_type":"article","og_title":"LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo - Aureum Advocacia","og_description":"Ap\u00f3s o julgamento do Supremo Tribunal Federal &#8211; RE 1.287.019 -, que determinou a necessidade de edi\u00e7\u00e3o de lei complementar para que haja a cobran\u00e7a do ICMS-DIFAL envolvendo consumidores finais n\u00e3o contribuintes do imposto, foi editada a LC n.\u00ba 190\/2022, que passou a regulamentar a referida cobran\u00e7a. No entanto, a LC 190 n\u00e3o regulou somente a cobran\u00e7a para n\u00e3o contribuintes, mas, tamb\u00e9m, para consumidores finais contribuintes do imposto, nos casos de aquisi\u00e7\u00e3o de bens para uso e consumo, ou para integrar o ativo imobilizado. Ocorre que a cobran\u00e7a direcionada ao consumidor final contribuinte do imposto tamb\u00e9m n\u00e3o era regulada por lei complementar, e, portanto, deu margem \u00e0 discuss\u00e3o que possibilitaria n\u00e3o s\u00f3 suspender a cobran\u00e7a do ICMS-DIFAL no&hellip;","og_url":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/","og_site_name":"Aureum Advocacia","article_publisher":"https:\/\/www.facebook.com\/aureumadvocacia","article_published_time":"2022-02-18T14:57:44+00:00","article_modified_time":"2022-02-21T14:22:42+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/02\/POSTS-e-NEWS.jpg","type":"image\/jpeg"}],"author":"bruna","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"bruna","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#article","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/"},"author":{"name":"bruna","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0"},"headline":"LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo","datePublished":"2022-02-18T14:57:44+00:00","dateModified":"2022-02-21T14:22:42+00:00","mainEntityOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/"},"wordCount":218,"commentCount":0,"publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/02\/POSTS-e-NEWS.jpg","articleSection":["Tribut\u00e1rio"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/","url":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/","name":"LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo - Aureum Advocacia","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#primaryimage"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/02\/POSTS-e-NEWS.jpg","datePublished":"2022-02-18T14:57:44+00:00","dateModified":"2022-02-21T14:22:42+00:00","breadcrumb":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#primaryimage","url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/02\/POSTS-e-NEWS.jpg","contentUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/02\/POSTS-e-NEWS.jpg","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/02\/18\/lc-190-e-a-possibilidade-de-recuperacao-do-icms-difal-nas-aquisicoes-de-bens-de-uso-e-consumo\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/aureum.adv.br\/inicio\/"},{"@type":"ListItem","position":2,"name":"LC 190 e a possibilidade de recupera\u00e7\u00e3o do ICMS-DIFAL nas aquisi\u00e7\u00f5es de bens de uso e consumo"}]},{"@type":"WebSite","@id":"https:\/\/aureum.adv.br\/inicio\/#website","url":"https:\/\/aureum.adv.br\/inicio\/","name":"Aureum Advocacia","description":"Aureum Advocacia Tribut\u00e1ria","publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aureum.adv.br\/inicio\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/aureum.adv.br\/inicio\/#organization","name":"Aureum","url":"https:\/\/aureum.adv.br\/inicio\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/","url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png","contentUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png","width":1080,"height":1400,"caption":"Aureum"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/aureumadvocacia","https:\/\/br.linkedin.com\/company\/aureum-advocacia"]},{"@type":"Person","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0","name":"bruna","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ec30cfb94570b842e7230a0fa0eaf2d45ab44f38f3165e80cf8f0311e64d4bd6?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ec30cfb94570b842e7230a0fa0eaf2d45ab44f38f3165e80cf8f0311e64d4bd6?s=96&d=mm&r=g","caption":"bruna"},"url":"https:\/\/aureum.adv.br\/inicio\/author\/bruna\/"}]}},"_links":{"self":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts\/3154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/comments?post=3154"}],"version-history":[{"count":4,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts\/3154\/revisions"}],"predecessor-version":[{"id":3159,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts\/3154\/revisions\/3159"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/media\/3156"}],"wp:attachment":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/media?parent=3154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/categories?post=3154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/tags?post=3154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}