{"id":3352,"date":"2022-04-14T10:47:28","date_gmt":"2022-04-14T13:47:28","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3352"},"modified":"2022-04-14T10:48:10","modified_gmt":"2022-04-14T13:48:10","slug":"decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/04\/14\/decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss\/","title":{"rendered":"Decis\u00e3o do TJRJ autoriza a exclus\u00e3o do ISS, PIS e COFINS da base de c\u00e1lculo do ISS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3352\" class=\"elementor elementor-3352\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-702e9dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"702e9dc\" 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-6714be4\" data-id=\"6714be4\" 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-a1819e2 elementor-widget elementor-widget-text-editor\" data-id=\"a1819e2\" 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;\"><strong>Uma decis\u00e3o in\u00e9dita proferida pela 12\u00aa Vara da Fazenda P\u00fablica da Comarca do Rio de Janeiro autorizou um contribuinte a excluir, da base de c\u00e1lculo do ISS, os valores relativos ao PIS, COFINS e, ainda, ao pr\u00f3prio ISS.<\/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-d8f1fb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8f1fb1\" 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-cb53810\" data-id=\"cb53810\" 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-54a63a2 elementor-widget elementor-widget-image\" data-id=\"54a63a2\" 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=\"478\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/O-que-e-ISS-1024x478.jpg\" class=\"attachment-large size-large wp-image-3354\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/O-que-e-ISS-1024x478.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/O-que-e-ISS-300x140.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/O-que-e-ISS-768x358.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/O-que-e-ISS.jpg 1500w\" 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-5d09801\" data-id=\"5d09801\" 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-051f91f elementor-widget elementor-widget-text-editor\" data-id=\"051f91f\" 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 cerne da discuss\u00e3o esteve fundado na viola\u00e7\u00e3o ao art. 7\u00ba, da Lei Complementar n. 116\/2003, que limita a incid\u00eancia do ISS ao pre\u00e7o do servi\u00e7o prestado, e, a legisla\u00e7\u00e3o municipal, exige que os valores referentes ao ISS, PIS e COFINS, componham a base de c\u00e1lculo do referido tributo.<\/p><p style=\"text-align: justify;\">\u00a0<\/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-bd2915c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd2915c\" 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-f157614\" data-id=\"f157614\" 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-75f1e76 elementor-widget elementor-widget-text-editor\" data-id=\"75f1e76\" 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>A magistrada, ao deferir o pedido liminar formulado, entendeu que o mesmo racioc\u00ednio aplicado \u00e0 exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e COFINS deveria ser aplicado ao caso em comento, mencionando, inclusive, precedente do Tribunal de Justi\u00e7a do estado de S\u00e3o Paulo para corroborar com sua fundamenta\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-2356f3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2356f3b\" 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-e08f756\" data-id=\"e08f756\" 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-145fa24 elementor-widget elementor-widget-text-editor\" data-id=\"145fa24\" 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;\">Para a ju\u00edza, &#8220;a base de c\u00e1lculo do ISS \u00e9 o pre\u00e7o do servi\u00e7o, que nada mais representa do que o faturamento havido em contrapresta\u00e7\u00e3o ao servi\u00e7o executado, de modo que a amplia\u00e7\u00e3o do entendimento firmado para o imposto municipal \u00e9 medida que se imp\u00f5e para justa cobran\u00e7a do tributo&#8221;, decidindo, na sequ\u00eancia, de modo favor\u00e1vel ao contribuinte.<\/p><p style=\"text-align: justify;\">Saiba mais sobre esta discuss\u00e3o e sobre as medidas judiciais que podem ser utilizadas para uma poss\u00edvel obten\u00e7\u00e3o do benef\u00edcio econ\u00f4mico tratado neste artigo entrando em contato com nossos especialistas.<\/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>Uma decis\u00e3o in\u00e9dita proferida pela 12\u00aa Vara da Fazenda P\u00fablica da Comarca do Rio de Janeiro autorizou um contribuinte a excluir, da base de c\u00e1lculo do ISS, os valores relativos ao PIS, COFINS e, ainda, ao pr\u00f3prio ISS. O cerne da discuss\u00e3o esteve fundado na viola\u00e7\u00e3o ao art. 7\u00ba, da Lei Complementar n. 116\/2003, que limita a incid\u00eancia do ISS ao pre\u00e7o do servi\u00e7o prestado, e, a legisla\u00e7\u00e3o municipal, exige que os valores referentes ao ISS, PIS e COFINS, componham a base de c\u00e1lculo do referido tributo. \u00a0 A magistrada, ao deferir o pedido liminar formulado, entendeu que o mesmo racioc\u00ednio aplicado \u00e0 exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e COFINS deveria ser aplicado ao&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3355,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,46],"tags":[],"class_list":["post-3352","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>Decis\u00e3o do TJRJ autoriza a exclus\u00e3o do ISS, PIS e COFINS da base de c\u00e1lculo do ISS - 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\/04\/14\/decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Decis\u00e3o do TJRJ autoriza a exclus\u00e3o do ISS, PIS e COFINS da base de c\u00e1lculo do ISS - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Uma decis\u00e3o in\u00e9dita proferida pela 12\u00aa Vara da Fazenda P\u00fablica da Comarca do Rio de Janeiro autorizou um contribuinte a excluir, da base de c\u00e1lculo do ISS, os valores relativos ao PIS, COFINS e, ainda, ao pr\u00f3prio ISS. O cerne da discuss\u00e3o esteve fundado na viola\u00e7\u00e3o ao art. 7\u00ba, da Lei Complementar n. 116\/2003, que limita a incid\u00eancia do ISS ao pre\u00e7o do servi\u00e7o prestado, e, a legisla\u00e7\u00e3o municipal, exige que os valores referentes ao ISS, PIS e COFINS, componham a base de c\u00e1lculo do referido tributo. \u00a0 A magistrada, ao deferir o pedido liminar formulado, entendeu que o mesmo racioc\u00ednio aplicado \u00e0 exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e COFINS deveria ser aplicado ao&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/14\/decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss\/\" \/>\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=\"2022-04-14T13:47:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-14T13:48:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/ISS-Propria-base.png\" \/>\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\/png\" \/>\n<meta name=\"author\" content=\"Patrick\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick\" \/>\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\/04\/14\/decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/14\/decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"Decis\u00e3o do TJRJ autoriza a exclus\u00e3o do ISS, PIS e COFINS da base de c\u00e1lculo do ISS\",\"datePublished\":\"2022-04-14T13:47:28+00:00\",\"dateModified\":\"2022-04-14T13:48:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/14\/decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss\/\"},\"wordCount\":273,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/14\/decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/ISS-Propria-base.png\",\"articleSection\":[\"Economia\",\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/14\/decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/14\/decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/14\/decisao-do-tjrj-autoriza-a-exclusao-do-iss-pis-e-cofins-da-base-de-calculo-do-iss\/\",\"name\":\"Decis\u00e3o do TJRJ autoriza a exclus\u00e3o do ISS, PIS e COFINS da base de c\u00e1lculo do ISS - 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