{"id":3657,"date":"2022-07-19T11:36:08","date_gmt":"2022-07-19T14:36:08","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3657"},"modified":"2022-07-19T11:37:19","modified_gmt":"2022-07-19T14:37:19","slug":"mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/07\/19\/mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins\/","title":{"rendered":"MPF apresenta parecer favor\u00e1vel \u00e0 exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e COFINS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3657\" class=\"elementor elementor-3657\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8fa7791 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8fa7791\" 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-cbc7706\" data-id=\"cbc7706\" 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-7a44fd3 elementor-widget elementor-widget-text-editor\" data-id=\"7a44fd3\" 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>O Minist\u00e9rio P\u00fablico Federal se posicionou de forma favor\u00e1vel \u00e0 pretens\u00e3o dos contribuintes que visam excluir a parcela referente ao ICMS-ST das bases de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS.<\/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-88c4989 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88c4989\" 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-0785a1e\" data-id=\"0785a1e\" 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-81a3c4f elementor-widget elementor-widget-text-editor\" data-id=\"81a3c4f\" 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;\"><span>A discuss\u00e3o \u00e9 semelhante \u00e0 exclus\u00e3o do ICMS pr\u00f3prio da base de c\u00e1lculo do PIS e COFINS, onde o Supremo Tribunal Federal j\u00e1 pacificou o entendimento ao decidir em prol dos contribuintes quando apreciou o tema de n. 69 da repercuss\u00e3o geral, mas, para o STF, a discuss\u00e3o envolvendo o ICMS-ST possui natureza infraconstitucional.<\/span><\/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-6737f31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6737f31\" 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-1482def\" data-id=\"1482def\" 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-d3477fb elementor-widget elementor-widget-image\" data-id=\"d3477fb\" 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=\"984\" height=\"553\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/03\/mpf-mt.jpeg\" class=\"attachment-large size-large wp-image-3282\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/03\/mpf-mt.jpeg 984w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/03\/mpf-mt-300x169.jpeg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/03\/mpf-mt-768x432.jpeg 768w\" sizes=\"(max-width: 984px) 100vw, 984px\" \/>\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-a8dc7fb\" data-id=\"a8dc7fb\" 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-6e4590f elementor-widget elementor-widget-text-editor\" data-id=\"6e4590f\" 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;\"><span>No regime de substitui\u00e7\u00e3o tribut\u00e1ria, previsto para diversas mercadorias e produtos, um \u00fanico contribuinte da cadeia de consumo recolhe o imposto para os demais, facilitando, deste modo, a fiscaliza\u00e7\u00e3o para o Estado, uma vez que o imposto \u00e9 destacado somente na nota fiscal de aquisi\u00e7\u00e3o das mercadorias, mas n\u00e3o na de sa\u00edda.<\/span><\/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-9af9cc1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9af9cc1\" 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-6bd4a5d\" data-id=\"6bd4a5d\" 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-6c30762 elementor-widget elementor-widget-text-editor\" data-id=\"6c30762\" 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;\">Aplica-se, ent\u00e3o, uma margem de valor agregado \u00e0 mercadoria na primeira etapa da cadeia de consumo, onde o imposto \u00e9 calculado e pago pelo substituto tribut\u00e1rio, para depois ser acrescido ao valor da mercadoria, que ser\u00e1 repassado aos pr\u00f3ximos compradores at\u00e9 que se chegue ao consumidor final.<\/p><p style=\"text-align: justify;\">A discuss\u00e3o, no STJ, possui posicionamentos diferentes. A 2\u00aa Turma, atualmente, entende pela impossibilidade de exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e COFINS, ao contr\u00e1rio da 1\u00aa Turma, que possui decis\u00f5es favor\u00e1veis \u00e0 referida exclus\u00e3o.<\/p><p style=\"text-align: justify;\">Entenda melhor a discuss\u00e3o envolvendo o ICMS-ST na base de c\u00e1lculo do PIS e COFINS entrando em contato com os especialistas da Aureum Advocacia.<\/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>O Minist\u00e9rio P\u00fablico Federal se posicionou de forma favor\u00e1vel \u00e0 pretens\u00e3o dos contribuintes que visam excluir a parcela referente ao ICMS-ST das bases de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS. A discuss\u00e3o \u00e9 semelhante \u00e0 exclus\u00e3o do ICMS pr\u00f3prio da base de c\u00e1lculo do PIS e COFINS, onde o Supremo Tribunal Federal j\u00e1 pacificou o entendimento ao decidir em prol dos contribuintes quando apreciou o tema de n. 69 da repercuss\u00e3o geral, mas, para o STF, a discuss\u00e3o envolvendo o ICMS-ST possui natureza infraconstitucional. No regime de substitui\u00e7\u00e3o tribut\u00e1ria, previsto para diversas mercadorias e produtos, um \u00fanico contribuinte da cadeia de consumo recolhe o imposto para os demais, facilitando, deste modo, a fiscaliza\u00e7\u00e3o para o&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,46],"tags":[],"class_list":["post-3657","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>MPF apresenta parecer favor\u00e1vel \u00e0 exclus\u00e3o do ICMS-ST 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\/07\/19\/mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-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=\"MPF apresenta parecer favor\u00e1vel \u00e0 exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e COFINS - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Minist\u00e9rio P\u00fablico Federal se posicionou de forma favor\u00e1vel \u00e0 pretens\u00e3o dos contribuintes que visam excluir a parcela referente ao ICMS-ST das bases de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS. A discuss\u00e3o \u00e9 semelhante \u00e0 exclus\u00e3o do ICMS pr\u00f3prio da base de c\u00e1lculo do PIS e COFINS, onde o Supremo Tribunal Federal j\u00e1 pacificou o entendimento ao decidir em prol dos contribuintes quando apreciou o tema de n. 69 da repercuss\u00e3o geral, mas, para o STF, a discuss\u00e3o envolvendo o ICMS-ST possui natureza infraconstitucional. No regime de substitui\u00e7\u00e3o tribut\u00e1ria, previsto para diversas mercadorias e produtos, um \u00fanico contribuinte da cadeia de consumo recolhe o imposto para os demais, facilitando, deste modo, a fiscaliza\u00e7\u00e3o para o&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/07\/19\/mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins\/\" \/>\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=\"2022-07-19T14:36:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-19T14:37:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/07\/MPF-Exclusao-ICMS-ST.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=\"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\/07\/19\/mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/07\/19\/mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"MPF apresenta parecer favor\u00e1vel \u00e0 exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e COFINS\",\"datePublished\":\"2022-07-19T14:36:08+00:00\",\"dateModified\":\"2022-07-19T14:37:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/07\/19\/mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins\/\"},\"wordCount\":285,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/07\/19\/mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/07\/MPF-Exclusao-ICMS-ST.jpg\",\"articleSection\":[\"Jur\u00eddico\",\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/07\/19\/mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/07\/19\/mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/07\/19\/mpf-apresenta-parecer-favoravel-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins\/\",\"name\":\"MPF apresenta parecer favor\u00e1vel \u00e0 exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e COFINS - 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