{"id":3497,"date":"2022-05-17T16:11:09","date_gmt":"2022-05-17T19:11:09","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3497"},"modified":"2022-05-17T16:26:13","modified_gmt":"2022-05-17T19:26:13","slug":"sentenca-exclui-incentivos-fiscais-de-icms-da-base-de-calculo-do-pis-e-cofins","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/17\/sentenca-exclui-incentivos-fiscais-de-icms-da-base-de-calculo-do-pis-e-cofins\/","title":{"rendered":"Senten\u00e7a exclui incentivos fiscais de ICMS da base de c\u00e1lculo do PIS e COFINS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3497\" class=\"elementor elementor-3497\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-213c866 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"213c866\" 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-8a63ed7\" data-id=\"8a63ed7\" 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-6a82693 elementor-widget elementor-widget-text-editor\" data-id=\"6a82693\" 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;\">Em recente senten\u00e7a prolatada pela 2\u00aa Vara Federal de Vit\u00f3ria, foi assegurado ao contribuinte o direito de excluir, das bases de c\u00e1lculo do PIS e COFINS, os valores recebidos a t\u00edtulo de incentivos fiscais de ICMS no estado do Esp\u00edrito Santo, independentemente de constitui\u00e7\u00e3o de conta de reserva de incentivos fiscais, conforme previs\u00e3o no art. 30, da Lei n. 12.973\/2014.<\/p><p style=\"text-align: justify;\">De acordo com o magistrado, os incentivos fiscais de ICMS, ainda que possam evitar uma maior diminui\u00e7\u00e3o patrimonial, n\u00e3o consubstanciam receita, porque n\u00e3o representam ingresso de numer\u00e1rio no patrim\u00f4nio da empresa, logo, n\u00e3o criam riqueza nova.<\/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-6a675eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a675eb\" 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-02e7dec\" data-id=\"02e7dec\" 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-a78ffe7 elementor-widget elementor-widget-image\" data-id=\"a78ffe7\" 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=\"682\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/10\/11f0963fd19943c88b7191b9d6dd862f-1024x682.jpg\" class=\"attachment-large size-large wp-image-2552\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/10\/11f0963fd19943c88b7191b9d6dd862f-1024x682.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/10\/11f0963fd19943c88b7191b9d6dd862f-300x200.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/10\/11f0963fd19943c88b7191b9d6dd862f-768x512.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/10\/11f0963fd19943c88b7191b9d6dd862f-1536x1024.jpg 1536w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/10\/11f0963fd19943c88b7191b9d6dd862f.jpg 2000w\" 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-c352614\" data-id=\"c352614\" 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-8a1c2b9 elementor-widget elementor-widget-text-editor\" data-id=\"8a1c2b9\" 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 corroborar com o entendimento, o julgamento tomou como raz\u00f5es de decidir o entendimento firmado pelo Superior Tribunal de Justi\u00e7a ao julgar o EREsp n. 1.517.492\/PR, onde, na oportunidade, foi definido que os cr\u00e9ditos presumidos concedidos a t\u00edtulo de incentivo fiscal n\u00e3o podem ser inclu\u00eddos nas bases de c\u00e1lculo do IRPJ e CSLL, por representar interfer\u00eancia da Uni\u00e3o na pol\u00edtica fiscal adotada pelos estados.<\/p><p style=\"text-align: justify;\">Ademais, a discuss\u00e3o referente \u00e0 exclus\u00e3o dos cr\u00e9ditos presumidos de ICMS decorrentes de incentivos fiscais das bases de c\u00e1lculo do PIS e COFINS possui repercuss\u00e3o geral registrada pelo Tema n. 843, do STF, e j\u00e1 conta com seis votos favor\u00e1veis aos contribuintes.<\/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-db9901a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db9901a\" 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-54d15da\" data-id=\"54d15da\" 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-0dc4348 elementor-widget elementor-widget-text-editor\" data-id=\"0dc4348\" 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 Tribunal Regional Federal da 4\u00aa Regi\u00e3o, o entendimento \u00e9 de que as exclus\u00f5es de incentivos fiscais de ICMS das bases de c\u00e1lculo do PIS e COFINS se aplicam tamb\u00e9m aos incentivos fiscais al\u00e9m do cr\u00e9dito presumido de ICMS, abrangendo tamb\u00e9m as redu\u00e7\u00f5es de al\u00edquota e base de c\u00e1lculo, por exemplo.<\/p><p style=\"text-align: justify;\">Saiba mais sobre a discuss\u00e3o e a possibilidade de pleitear o cr\u00e9dito em comento 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>Em recente senten\u00e7a prolatada pela 2\u00aa Vara Federal de Vit\u00f3ria, foi assegurado ao contribuinte o direito de excluir, das bases de c\u00e1lculo do PIS e COFINS, os valores recebidos a t\u00edtulo de incentivos fiscais de ICMS no estado do Esp\u00edrito Santo, independentemente de constitui\u00e7\u00e3o de conta de reserva de incentivos fiscais, conforme previs\u00e3o no art. 30, da Lei n. 12.973\/2014. De acordo com o magistrado, os incentivos fiscais de ICMS, ainda que possam evitar uma maior diminui\u00e7\u00e3o patrimonial, n\u00e3o consubstanciam receita, porque n\u00e3o representam ingresso de numer\u00e1rio no patrim\u00f4nio da empresa, logo, n\u00e3o criam riqueza nova. Para corroborar com o entendimento, o julgamento tomou como raz\u00f5es de decidir o entendimento firmado pelo Superior Tribunal de Justi\u00e7a ao julgar&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,46],"tags":[],"class_list":["post-3497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Senten\u00e7a exclui incentivos fiscais de ICMS da base de c\u00e1lculo do PIS e 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\/2022\/05\/17\/sentenca-exclui-incentivos-fiscais-de-icms-da-base-de-calculo-do-pis-e-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Senten\u00e7a exclui incentivos fiscais de ICMS da base de c\u00e1lculo do PIS e COFINS - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Em recente senten\u00e7a prolatada pela 2\u00aa Vara Federal de Vit\u00f3ria, foi assegurado ao contribuinte o direito de excluir, das bases de c\u00e1lculo do PIS e COFINS, os valores recebidos a t\u00edtulo de incentivos fiscais de ICMS no estado do Esp\u00edrito Santo, independentemente de constitui\u00e7\u00e3o de conta de reserva de incentivos fiscais, conforme previs\u00e3o no art. 30, da Lei n. 12.973\/2014. De acordo com o magistrado, os incentivos fiscais de ICMS, ainda que possam evitar uma maior diminui\u00e7\u00e3o patrimonial, n\u00e3o consubstanciam receita, porque n\u00e3o representam ingresso de numer\u00e1rio no patrim\u00f4nio da empresa, logo, n\u00e3o criam riqueza nova. 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De acordo com o magistrado, os incentivos fiscais de ICMS, ainda que possam evitar uma maior diminui\u00e7\u00e3o patrimonial, n\u00e3o consubstanciam receita, porque n\u00e3o representam ingresso de numer\u00e1rio no patrim\u00f4nio da empresa, logo, n\u00e3o criam riqueza nova. 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