{"id":3444,"date":"2022-05-05T16:34:14","date_gmt":"2022-05-05T19:34:14","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3444"},"modified":"2022-05-05T16:49:28","modified_gmt":"2022-05-05T19:49:28","slug":"creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/","title":{"rendered":"Cr\u00e9ditos de PIS\/COFINS no regime monof\u00e1sico: conhe\u00e7a as 5 teses fixadas pelo STJ"},"content":{"rendered":"\t\t
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Na manh\u00e3 desta quinta-feira, 05.05.2022, o Superior Tribunal de Justi\u00e7a publicou o ac\u00f3rd\u00e3o do REsp 1.895.255\/RS e 1.894.741\/RS, julgados pela sistem\u00e1tica dos recursos repetitivos, afetados ao Tema n. 1.093.<\/p>

Na oportunidade, a Corte fixou cinco teses referentes ao creditamento de PIS e COFINS no sistema monof\u00e1sico, assim como definiu a validade do art. 17, da Lei n. 11.033\/2004 – Lei do REPORTO.<\/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

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As teses fixadas pelo STJ foram as seguintes:<\/p>

\u2192 \u00c9 vedada a constitui\u00e7\u00e3o de cr\u00e9ditos da contribui\u00e7\u00e3o para o PIS\/Pasep e da Cofins sobre o custo de aquisi\u00e7\u00e3o (artigo 13 do Decreto-Lei 1.598\/1977) de bens sujeitos \u00e0 tributa\u00e7\u00e3o monof\u00e1sica (artigos 3\u00ba, inciso I, al\u00ednea “b”, da Lei 10.637\/2002 e da Lei 10.833\/2003).<\/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

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\u2192 O benef\u00edcio institu\u00eddo no artigo 17 da Lei 11.033\/2004 n\u00e3o se restringe \u00e0s empresas que se encontram inseridas no regime espec\u00edfico de tributa\u00e7\u00e3o denominado Reporto.<\/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

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\u2192 O artigo 17 da Lei 11.033\/2004 diz respeito apenas \u00e0 manuten\u00e7\u00e3o de cr\u00e9ditos cuja constitui\u00e7\u00e3o n\u00e3o foi vedada pela legisla\u00e7\u00e3o em vigor; portanto, n\u00e3o permite a constitui\u00e7\u00e3o de cr\u00e9ditos da contribui\u00e7\u00e3o para o PIS\/Pasep e da Cofins sobre o custo de aquisi\u00e7\u00e3o (artigo 13 do Decreto-Lei 1.598\/1977) de bens sujeitos \u00e0 tributa\u00e7\u00e3o monof\u00e1sica, j\u00e1 que vedada pelo artigo 3\u00ba, inciso I, al\u00ednea “b”, da Lei 10.637\/2002 e da Lei 10.833\/2003.<\/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

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\u2192 Apesar de n\u00e3o constituir cr\u00e9ditos, a incid\u00eancia monof\u00e1sica da contribui\u00e7\u00e3o para o PIS\/Pasep e da Cofins n\u00e3o \u00e9 incompat\u00edvel com a t\u00e9cnica do creditamento, visto que se prende aos bens e n\u00e3o \u00e0 pessoa jur\u00eddica que os comercializa, que pode adquirir e revender conjuntamente bens sujeitos \u00e0 n\u00e3o cumulatividade em incid\u00eancia plurif\u00e1sica, os quais podem lhe gerar cr\u00e9ditos.<\/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

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\u2192 O artigo 17 da Lei 11.033\/2004 apenas autoriza que os cr\u00e9ditos gerados na aquisi\u00e7\u00e3o de bens sujeitos \u00e0 n\u00e3o cumulatividade (incid\u00eancia plurif\u00e1sica) n\u00e3o sejam estornados (sejam mantidos) quando as respectivas vendas forem efetuadas com suspens\u00e3o, isen\u00e7\u00e3o, al\u00edquota zero ou n\u00e3o incid\u00eancia da contribui\u00e7\u00e3o para o PIS\/Pasep e da Cofins, n\u00e3o autorizando a constitui\u00e7\u00e3o de cr\u00e9ditos sobre o custo de aquisi\u00e7\u00e3o (artigo 13 do Decreto-Lei 1.598\/1977) de bens sujeitos \u00e0 tributa\u00e7\u00e3o monof\u00e1sica.<\/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

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Em suma, o entendimento firmado pelo STJ foi no sentido de que as vendas efetuadas com suspens\u00e3o, isen\u00e7\u00e3o, al\u00edquota zero ou n\u00e3o incid\u00eancia de PIS e COFINS n\u00e3o impedem a manuten\u00e7\u00e3o de cr\u00e9ditos pelo vendedor, e que a Lei n. 11.033\/2004 n\u00e3o se restringe \u00e0s empresas inseridas no regime do REPORTO.<\/p>

Quanto ao creditamento de PIS e COFINS sobre o custo de aquisi\u00e7\u00e3o de bens sujeitos \u00e0 tributa\u00e7\u00e3o monof\u00e1sica, a Corte se voltou no sentido da impossibilidade, sob o fundamento de que o princ\u00edpio da n\u00e3o-cumulatividade n\u00e3o pode ser aplicado nas situa\u00e7\u00f5es em que haja uma \u00fanica tributa\u00e7\u00e3o, afastando a aplica\u00e7\u00e3o do art. 17, da Lei n. 11.033\/2004.<\/p>

Saiba mais sobre a discuss\u00e3o 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":"

Na manh\u00e3 desta quinta-feira, 05.05.2022, o Superior Tribunal de Justi\u00e7a publicou o ac\u00f3rd\u00e3o do REsp 1.895.255\/RS e 1.894.741\/RS, julgados pela sistem\u00e1tica dos recursos repetitivos, afetados ao Tema n. 1.093. Na oportunidade, a Corte fixou cinco teses referentes ao creditamento de PIS e COFINS no sistema monof\u00e1sico, assim como definiu a validade do art. 17, da Lei n. 11.033\/2004 – Lei do REPORTO. As teses fixadas pelo STJ foram as seguintes: \u2192 \u00c9 vedada a constitui\u00e7\u00e3o de cr\u00e9ditos da contribui\u00e7\u00e3o para o PIS\/Pasep e da Cofins sobre o custo de aquisi\u00e7\u00e3o (artigo 13 do Decreto-Lei 1.598\/1977) de bens sujeitos \u00e0 tributa\u00e7\u00e3o monof\u00e1sica (artigos 3\u00ba, inciso I, al\u00ednea “b”, da Lei 10.637\/2002 e da Lei 10.833\/2003). \u2192 O benef\u00edcio institu\u00eddo…<\/p>\n","protected":false},"author":4,"featured_media":3446,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-3444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"\nCr\u00e9ditos de PIS\/COFINS no regime monof\u00e1sico: conhe\u00e7a as 5 teses fixadas pelo STJ - 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\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9ditos de PIS\/COFINS no regime monof\u00e1sico: conhe\u00e7a as 5 teses fixadas pelo STJ - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Na manh\u00e3 desta quinta-feira, 05.05.2022, o Superior Tribunal de Justi\u00e7a publicou o ac\u00f3rd\u00e3o do REsp 1.895.255\/RS e 1.894.741\/RS, julgados pela sistem\u00e1tica dos recursos repetitivos, afetados ao Tema n. 1.093. Na oportunidade, a Corte fixou cinco teses referentes ao creditamento de PIS e COFINS no sistema monof\u00e1sico, assim como definiu a validade do art. 17, da Lei n. 11.033\/2004 – Lei do REPORTO. As teses fixadas pelo STJ foram as seguintes: \u2192 \u00c9 vedada a constitui\u00e7\u00e3o de cr\u00e9ditos da contribui\u00e7\u00e3o para o PIS\/Pasep e da Cofins sobre o custo de aquisi\u00e7\u00e3o (artigo 13 do Decreto-Lei 1.598\/1977) de bens sujeitos \u00e0 tributa\u00e7\u00e3o monof\u00e1sica (artigos 3\u00ba, inciso I, al\u00ednea “b”, da Lei 10.637\/2002 e da Lei 10.833\/2003). \u2192 O benef\u00edcio institu\u00eddo…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/\" \/>\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=\"2022-05-05T19:34:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-05T19:49:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/PIS-e-COFINS-Monofasico.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<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"Cr\u00e9ditos de PIS\/COFINS no regime monof\u00e1sico: conhe\u00e7a as 5 teses fixadas pelo STJ\",\"datePublished\":\"2022-05-05T19:34:14+00:00\",\"dateModified\":\"2022-05-05T19:49:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/\"},\"wordCount\":522,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/PIS-e-COFINS-Monofasico.png\",\"articleSection\":[\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/\",\"name\":\"Cr\u00e9ditos de PIS\/COFINS no regime monof\u00e1sico: conhe\u00e7a as 5 teses fixadas pelo STJ - 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Na oportunidade, a Corte fixou cinco teses referentes ao creditamento de PIS e COFINS no sistema monof\u00e1sico, assim como definiu a validade do art. 17, da Lei n. 11.033\/2004 – Lei do REPORTO. As teses fixadas pelo STJ foram as seguintes: \u2192 \u00c9 vedada a constitui\u00e7\u00e3o de cr\u00e9ditos da contribui\u00e7\u00e3o para o PIS\/Pasep e da Cofins sobre o custo de aquisi\u00e7\u00e3o (artigo 13 do Decreto-Lei 1.598\/1977) de bens sujeitos \u00e0 tributa\u00e7\u00e3o monof\u00e1sica (artigos 3\u00ba, inciso I, al\u00ednea “b”, da Lei 10.637\/2002 e da Lei 10.833\/2003). \u2192 O benef\u00edcio institu\u00eddo…","og_url":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/","og_site_name":"Aureum Advocacia","article_publisher":"https:\/\/www.facebook.com\/aureumadvocacia","article_published_time":"2022-05-05T19:34:14+00:00","article_modified_time":"2022-05-05T19:49:28+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/PIS-e-COFINS-Monofasico.png","type":"image\/png"}],"author":"Patrick","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Patrick"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/#article","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/"},"author":{"name":"Patrick","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022"},"headline":"Cr\u00e9ditos de PIS\/COFINS no regime monof\u00e1sico: conhe\u00e7a as 5 teses fixadas pelo STJ","datePublished":"2022-05-05T19:34:14+00:00","dateModified":"2022-05-05T19:49:28+00:00","mainEntityOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/"},"wordCount":522,"commentCount":0,"publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/PIS-e-COFINS-Monofasico.png","articleSection":["Tribut\u00e1rio"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/","url":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/05\/creditos-de-pis-cofins-no-regime-monofasico-conheca-as-5-teses-fixadas-pelo-stj\/","name":"Cr\u00e9ditos de PIS\/COFINS no regime monof\u00e1sico: conhe\u00e7a as 5 teses fixadas pelo STJ - 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