{"id":3724,"date":"2022-08-18T17:32:49","date_gmt":"2022-08-18T20:32:49","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3724"},"modified":"2022-08-18T17:34:31","modified_gmt":"2022-08-18T20:34:31","slug":"stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/","title":{"rendered":"STJ autoriza creditamento de ICMS no regime de substitui\u00e7\u00e3o tribut\u00e1ria."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3724\" class=\"elementor elementor-3724\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-389f2a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"389f2a8\" 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-48d5738\" data-id=\"48d5738\" 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-15249bb elementor-widget elementor-widget-text-editor\" data-id=\"15249bb\" 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 Superior Tribunal de Justi\u00e7a pertmitiu ao contribuinte o creditamento do ICMS pago a maior em regime de substitui\u00e7\u00e3o tribut\u00e1ria quando o valor da opera\u00e7\u00e3o de venda for menor do que a base de c\u00e1lculo presumida (Margem de Valor Agregado &#8211; MVA).<\/p><p style=\"text-align: justify;\">O julgamento ocorreu nos autos do Recurso Especial n. 525.625\/RS, interposto pelo Estado do Rio Grande do Sul, que se valia da reda\u00e7\u00e3o prevista no art. 166, do C\u00f3digo Tribut\u00e1rio Nacional para tratar da impossibilidade de realizar o cr\u00e9dito, j\u00e1 que o contribuinte deveria, em tese, comprovar que assumiu o encargo financeiro ou, caso transferido a terceiro, apresentar a autoriza\u00e7\u00e3o deste para pleitear os valores.<\/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-68636ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68636ff\" 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-33 elementor-top-column elementor-element elementor-element-feca38d\" data-id=\"feca38d\" 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-0dc541a elementor-widget elementor-widget-image\" data-id=\"0dc541a\" 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=\"870\" height=\"450\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/n_42793_fbee8f6dd617eca0baab9df7c3a8cec0.jpg\" class=\"attachment-large size-large wp-image-2524\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/n_42793_fbee8f6dd617eca0baab9df7c3a8cec0.jpg 870w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/n_42793_fbee8f6dd617eca0baab9df7c3a8cec0-300x155.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/n_42793_fbee8f6dd617eca0baab9df7c3a8cec0-768x397.jpg 768w\" sizes=\"(max-width: 870px) 100vw, 870px\" \/>\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-66 elementor-top-column elementor-element elementor-element-125d988\" data-id=\"125d988\" 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-c12ffbc elementor-widget elementor-widget-text-editor\" data-id=\"c12ffbc\" 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;\">Entretanto, a tese defensiva foi afastada com a aplica\u00e7\u00e3o do art. 10, da Lei Complementar n. 87\/96, que assegura ao contribuinte substitu\u00eddo o direito \u00e0 restitui\u00e7\u00e3o do valor do imposto pago por for\u00e7a da substitui\u00e7\u00e3o tribut\u00e1ria correspondente ao fato gerador presumido que n\u00e3o se realizar.<\/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-cc7b1d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc7b1d9\" 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-e570857\" data-id=\"e570857\" 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-2b69699 elementor-widget elementor-widget-text-editor\" data-id=\"2b69699\" 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;\">Ademais, no entendimento do Ministro Og Fernandes, a ocorr\u00eancia de fato gerador com base de c\u00e1lculo menor do que a presumida configura a imposi\u00e7\u00e3o direta do tributo, tornando-se desnecess\u00e1ria a comprova\u00e7\u00e3o de quem de fato assumiu o encargo.<\/p><p style=\"text-align: justify;\">Sobre o mesmo tema, o Supremo Tribunal Federal j\u00e1 havia se manifestado na sistem\u00e1tica da repercuss\u00e3o geral &#8211; Tema 201 -, fixando a tese de que &#8220;\u00e9 devida a restitui\u00e7\u00e3o da diferen\u00e7a do ICMS pago a mais no regime de substitui\u00e7\u00e3o tribut\u00e1ria para a frente se a base de c\u00e1lculo efetiva da opera\u00e7\u00e3o for inferior a presumida.&#8221;.<\/p><p style=\"text-align: justify;\">Entenda melhor a discuss\u00e3o e sua aplicabilidade 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 Superior Tribunal de Justi\u00e7a pertmitiu ao contribuinte o creditamento do ICMS pago a maior em regime de substitui\u00e7\u00e3o tribut\u00e1ria quando o valor da opera\u00e7\u00e3o de venda for menor do que a base de c\u00e1lculo presumida (Margem de Valor Agregado &#8211; MVA). O julgamento ocorreu nos autos do Recurso Especial n. 525.625\/RS, interposto pelo Estado do Rio Grande do Sul, que se valia da reda\u00e7\u00e3o prevista no art. 166, do C\u00f3digo Tribut\u00e1rio Nacional para tratar da impossibilidade de realizar o cr\u00e9dito, j\u00e1 que o contribuinte deveria, em tese, comprovar que assumiu o encargo financeiro ou, caso transferido a terceiro, apresentar a autoriza\u00e7\u00e3o deste para pleitear os valores. Entretanto, a tese defensiva foi afastada com a aplica\u00e7\u00e3o do art.&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3729,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-3724","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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 autoriza creditamento de ICMS no regime de substitui\u00e7\u00e3o tribut\u00e1ria. - 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\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ autoriza creditamento de ICMS no regime de substitui\u00e7\u00e3o tribut\u00e1ria. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Superior Tribunal de Justi\u00e7a pertmitiu ao contribuinte o creditamento do ICMS pago a maior em regime de substitui\u00e7\u00e3o tribut\u00e1ria quando o valor da opera\u00e7\u00e3o de venda for menor do que a base de c\u00e1lculo presumida (Margem de Valor Agregado &#8211; MVA). O julgamento ocorreu nos autos do Recurso Especial n. 525.625\/RS, interposto pelo Estado do Rio Grande do Sul, que se valia da reda\u00e7\u00e3o prevista no art. 166, do C\u00f3digo Tribut\u00e1rio Nacional para tratar da impossibilidade de realizar o cr\u00e9dito, j\u00e1 que o contribuinte deveria, em tese, comprovar que assumiu o encargo financeiro ou, caso transferido a terceiro, apresentar a autoriza\u00e7\u00e3o deste para pleitear os valores. Entretanto, a tese defensiva foi afastada com a aplica\u00e7\u00e3o do art.&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/\" \/>\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=\"2022-08-18T20:32:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-08-18T20:34:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/08\/STJ-MVA.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\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\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"STJ autoriza creditamento de ICMS no regime de substitui\u00e7\u00e3o tribut\u00e1ria.\",\"datePublished\":\"2022-08-18T20:32:49+00:00\",\"dateModified\":\"2022-08-18T20:34:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/\"},\"wordCount\":300,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/08\/STJ-MVA.jpg\",\"articleSection\":[\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/\",\"name\":\"STJ autoriza creditamento de ICMS no regime de substitui\u00e7\u00e3o tribut\u00e1ria. - 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O julgamento ocorreu nos autos do Recurso Especial n. 525.625\/RS, interposto pelo Estado do Rio Grande do Sul, que se valia da reda\u00e7\u00e3o prevista no art. 166, do C\u00f3digo Tribut\u00e1rio Nacional para tratar da impossibilidade de realizar o cr\u00e9dito, j\u00e1 que o contribuinte deveria, em tese, comprovar que assumiu o encargo financeiro ou, caso transferido a terceiro, apresentar a autoriza\u00e7\u00e3o deste para pleitear os valores. Entretanto, a tese defensiva foi afastada com a aplica\u00e7\u00e3o do art.&hellip;","og_url":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/","og_site_name":"Aureum Advocacia","article_publisher":"https:\/\/www.facebook.com\/aureumadvocacia","article_published_time":"2022-08-18T20:32:49+00:00","article_modified_time":"2022-08-18T20:34:31+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/08\/STJ-MVA.jpg","type":"image\/jpeg"}],"author":"Patrick","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Patrick","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/#article","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/"},"author":{"name":"Patrick","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022"},"headline":"STJ autoriza creditamento de ICMS no regime de substitui\u00e7\u00e3o tribut\u00e1ria.","datePublished":"2022-08-18T20:32:49+00:00","dateModified":"2022-08-18T20:34:31+00:00","mainEntityOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/"},"wordCount":300,"commentCount":0,"publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/08\/STJ-MVA.jpg","articleSection":["Tribut\u00e1rio"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/","url":"https:\/\/aureum.adv.br\/inicio\/2022\/08\/18\/stj-autoriza-creditamento-de-icms-no-regime-de-substituicao-tributaria\/","name":"STJ autoriza creditamento de ICMS no regime de substitui\u00e7\u00e3o tribut\u00e1ria. - 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