{"id":3506,"date":"2022-05-19T16:35:09","date_gmt":"2022-05-19T19:35:09","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3506"},"modified":"2022-05-19T16:37:12","modified_gmt":"2022-05-19T19:37:12","slug":"stj-decide-que-icms-recolhido-antecipadamente-gera-creditos-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/19\/stj-decide-que-icms-recolhido-antecipadamente-gera-creditos-de-pis-cofins\/","title":{"rendered":"STJ decide que ICMS recolhido antecipadamente gera cr\u00e9ditos de PIS\/COFINS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3506\" class=\"elementor elementor-3506\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a336f92 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a336f92\" 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-bf000fe\" data-id=\"bf000fe\" 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-b057801 elementor-widget elementor-widget-text-editor\" data-id=\"b057801\" 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>A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a, em recente posicionamento, decidiu que o ICMS recolhido na modalidade antecipa\u00e7\u00e3o constitui parte integrante do custo de aquisi\u00e7\u00e3o da mercadoria, e, portanto, deve ser admitido na composi\u00e7\u00e3o do montante de cr\u00e9ditos a ser deduzido para apura\u00e7\u00e3o de PIS e COFINS no regime n\u00e3o-cumulativo.<\/strong><\/p><p>\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-5ca280b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ca280b\" 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-6eea927\" data-id=\"6eea927\" 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-867d0ce elementor-widget elementor-widget-image\" data-id=\"867d0ce\" 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=\"670\" height=\"444\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/154672-icms-1.png\" class=\"attachment-large size-large wp-image-3508\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/154672-icms-1.png 670w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/154672-icms-1-300x199.png 300w\" sizes=\"(max-width: 670px) 100vw, 670px\" \/>\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-8c6f1c1\" data-id=\"8c6f1c1\" 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-d52ab25 elementor-widget elementor-widget-text-editor\" data-id=\"d52ab25\" 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 Corte Superior aplicou o mesmo entendimento j\u00e1 adotado para a tomada de cr\u00e9ditos de PIS e COFINS sobre ICMS-ST, j\u00e1 que o direito ao cr\u00e9dito decorre da repercuss\u00e3o econ\u00f4mica do \u00f4nus gerado pelo recolhimento antecipado do imposto estadual, compondo, desse modo, o custo de aquisi\u00e7\u00e3o da mercadoria adquirida pelo revendedor.<\/p><p style=\"text-align: justify;\">Para melhor entender o assunto, o ICMS pago por antecipa\u00e7\u00e3o \u00e9 aquele pago antes de ocorrer o fato gerador da obriga\u00e7\u00e3o tribut\u00e1ria, qual seja, a circula\u00e7\u00e3o da mercadoria no estado adepto \u00e0 modalidade, restringindo esta antecipa\u00e7\u00e3o \u00e0 opera\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-029101d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"029101d\" 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-3cd7b62\" data-id=\"3cd7b62\" 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-9d8acaf elementor-widget elementor-widget-text-editor\" data-id=\"9d8acaf\" 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;\">J\u00e1 na substitui\u00e7\u00e3o tribut\u00e1ria, o contribuinte substituto antecipa o pagamento do imposto para toda a cadeia, embutindo o valor do ICMS no pre\u00e7o do produto, integrando o custo &#8211; tal qual o ICMS por antecipa\u00e7\u00e3o &#8211; e, portanto, segundo o posicionamento do STJ, sendo pass\u00edvel de creditamento de PIS e COFINS.<\/p><p style=\"text-align: justify;\">Entenda melhor 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":"<p>A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a, em recente posicionamento, decidiu que o ICMS recolhido na modalidade antecipa\u00e7\u00e3o constitui parte integrante do custo de aquisi\u00e7\u00e3o da mercadoria, e, portanto, deve ser admitido na composi\u00e7\u00e3o do montante de cr\u00e9ditos a ser deduzido para apura\u00e7\u00e3o de PIS e COFINS no regime n\u00e3o-cumulativo. \u00a0 A Corte Superior aplicou o mesmo entendimento j\u00e1 adotado para a tomada de cr\u00e9ditos de PIS e COFINS sobre ICMS-ST, j\u00e1 que o direito ao cr\u00e9dito decorre da repercuss\u00e3o econ\u00f4mica do \u00f4nus gerado pelo recolhimento antecipado do imposto estadual, compondo, desse modo, o custo de aquisi\u00e7\u00e3o da mercadoria adquirida pelo revendedor. Para melhor entender o assunto, o ICMS pago por antecipa\u00e7\u00e3o \u00e9 aquele pago antes de&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3509,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,46],"tags":[],"class_list":["post-3506","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>STJ decide que ICMS recolhido antecipadamente gera cr\u00e9ditos de PIS\/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\/19\/stj-decide-que-icms-recolhido-antecipadamente-gera-creditos-de-pis-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ decide que ICMS recolhido antecipadamente gera cr\u00e9ditos de PIS\/COFINS - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a, em recente posicionamento, decidiu que o ICMS recolhido na modalidade antecipa\u00e7\u00e3o constitui parte integrante do custo de aquisi\u00e7\u00e3o da mercadoria, e, portanto, deve ser admitido na composi\u00e7\u00e3o do montante de cr\u00e9ditos a ser deduzido para apura\u00e7\u00e3o de PIS e COFINS no regime n\u00e3o-cumulativo. \u00a0 A Corte Superior aplicou o mesmo entendimento j\u00e1 adotado para a tomada de cr\u00e9ditos de PIS e COFINS sobre ICMS-ST, j\u00e1 que o direito ao cr\u00e9dito decorre da repercuss\u00e3o econ\u00f4mica do \u00f4nus gerado pelo recolhimento antecipado do imposto estadual, compondo, desse modo, o custo de aquisi\u00e7\u00e3o da mercadoria adquirida pelo revendedor. 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