{"id":4203,"date":"2022-09-15T16:57:23","date_gmt":"2022-09-15T19:57:23","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4203"},"modified":"2022-09-19T09:55:51","modified_gmt":"2022-09-19T12:55:51","slug":"sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/09\/15\/sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico\/","title":{"rendered":"SEFAZ\/SP: legisla\u00e7\u00e3o federal sobre importa\u00e7\u00e3o n\u00e3o \u00e9 aplic\u00e1vel quando exportador e encomendante perten\u00e7am ao mesmo grupo econ\u00f4mico."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4203\" class=\"elementor elementor-4203\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-330a41d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"330a41d\" 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-2bc626f\" data-id=\"2bc626f\" 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-cd114e7 elementor-widget elementor-widget-text-editor\" data-id=\"cd114e7\" 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;\">De acordo com a Resposta \u00e0 Consulta Tribut\u00e1ria n. 25.335\/2022, da SEFAZ\/SP, a opera\u00e7\u00e3o de importa\u00e7\u00e3o na qual exportador e importador sejam empresas do mesmo grupo econ\u00f4mico, ainda que o desembara\u00e7o aduaneiro e a entrada f\u00edsica da mercadoria ocorram no estado da empresa <em>trading<\/em>, a importa\u00e7\u00e3o ser\u00e1 considerada por conta e ordem de terceiros, e o sujeito ativo da obriga\u00e7\u00e3o tribut\u00e1ria ser\u00e1 o Estado do encomendante.<\/p><p>O caso levado \u00e0 an\u00e1lise respondeu ao questionamento do contribuinte sobre onde seria devido o ICMS na importa\u00e7\u00e3o por encomenda, realizada por meio de uma <em>trading company<\/em>, com sede em Santa Catarina, entendendo o Estado de S\u00e3o Paulo que o tributo seria devido no estado de <em>trading<\/em> (Santa Catarina), de acordo com a legisla\u00e7\u00e3o federal que rege a mat\u00e9ria.<\/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-3e348de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e348de\" 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-3c7473c\" data-id=\"3c7473c\" 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-dab1d18 elementor-widget elementor-widget-image\" data-id=\"dab1d18\" 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=\"1024\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-2-1024x1024.jpg\" class=\"attachment-large size-large wp-image-2090\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-2-1024x1024.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-2-300x300.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-2-150x150.jpg 150w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-2-768x768.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-2.jpg 1423w\" 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-413a4aa\" data-id=\"413a4aa\" 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-b060f7f elementor-widget elementor-widget-text-editor\" data-id=\"b060f7f\" 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, ap\u00f3s o contribuinte informar que pertencia ao mesmo grupo econ\u00f4mico do exportador, o Fisco mudou o entendimento, aduzindo que as leis federais n\u00e3o s\u00e3o aplic\u00e1veis quando o exportador e o encomendante pertencem ao mesmo grupo, de modo que o ICMS, ent\u00e3o, seria devido ao estado de S\u00e3o Paulo, j\u00e1 que n<span style=\"background-color: initial;\">\u00e3o seria razo\u00e1vel que duas pessoas vinculadas contratem uma <\/span><em style=\"background-color: initial;\">trading<\/em><span style=\"background-color: initial;\"> para intermediar um neg\u00f3cio internacional, caracterizando-se uma importa\u00e7\u00e3o por conta e ordem de terceiros, atraindo a tributa\u00e7\u00e3o para S\u00e3o Paulo.<\/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-57f6fe5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57f6fe5\" 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-4a1ce17\" data-id=\"4a1ce17\" 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-f5be6af elementor-widget elementor-widget-text-editor\" data-id=\"f5be6af\" 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;\">Os fundamentos da resposta \u00e0 consulta, todavia, alcan\u00e7am mat\u00e9rias cuja compet\u00eancia \u00e9 privativa da Uni\u00e3o Federal, j\u00e1 que trata de com\u00e9rcio exterior, contrariando, inclusive, o posicionamento que vem se consolidando no Supremo Tribunal Federal, de modo que quaisquer imbr\u00f3glios e diverg\u00eancias dever\u00e3o ser levados \u00e0 aprecia\u00e7\u00e3o do Poder Judici\u00e1rio para a melhor solu\u00e7\u00e3o em favor dos contribuintes.<\/p>\n<p style=\"text-align: justify;\">Saiba mais sobre a discuss\u00e3o 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>De acordo com a Resposta \u00e0 Consulta Tribut\u00e1ria n. 25.335\/2022, da SEFAZ\/SP, a opera\u00e7\u00e3o de importa\u00e7\u00e3o na qual exportador e importador sejam empresas do mesmo grupo econ\u00f4mico, ainda que o desembara\u00e7o aduaneiro e a entrada f\u00edsica da mercadoria ocorram no estado da empresa trading, a importa\u00e7\u00e3o ser\u00e1 considerada por conta e ordem de terceiros, e o sujeito ativo da obriga\u00e7\u00e3o tribut\u00e1ria ser\u00e1 o Estado do encomendante. O caso levado \u00e0 an\u00e1lise respondeu ao questionamento do contribuinte sobre onde seria devido o ICMS na importa\u00e7\u00e3o por encomenda, realizada por meio de uma trading company, com sede em Santa Catarina, entendendo o Estado de S\u00e3o Paulo que o tributo seria devido no estado de trading (Santa Catarina), de acordo com&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-4203","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>SEFAZ\/SP: legisla\u00e7\u00e3o federal sobre importa\u00e7\u00e3o n\u00e3o \u00e9 aplic\u00e1vel quando exportador e encomendante perten\u00e7am ao mesmo grupo econ\u00f4mico. - 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\/09\/15\/sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SEFAZ\/SP: legisla\u00e7\u00e3o federal sobre importa\u00e7\u00e3o n\u00e3o \u00e9 aplic\u00e1vel quando exportador e encomendante perten\u00e7am ao mesmo grupo econ\u00f4mico. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"De acordo com a Resposta \u00e0 Consulta Tribut\u00e1ria n. 25.335\/2022, da SEFAZ\/SP, a opera\u00e7\u00e3o de importa\u00e7\u00e3o na qual exportador e importador sejam empresas do mesmo grupo econ\u00f4mico, ainda que o desembara\u00e7o aduaneiro e a entrada f\u00edsica da mercadoria ocorram no estado da empresa trading, a importa\u00e7\u00e3o ser\u00e1 considerada por conta e ordem de terceiros, e o sujeito ativo da obriga\u00e7\u00e3o tribut\u00e1ria ser\u00e1 o Estado do encomendante. O caso levado \u00e0 an\u00e1lise respondeu ao questionamento do contribuinte sobre onde seria devido o ICMS na importa\u00e7\u00e3o por encomenda, realizada por meio de uma trading company, com sede em Santa Catarina, entendendo o Estado de S\u00e3o Paulo que o tributo seria devido no estado de trading (Santa Catarina), de acordo com&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/15\/sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico\/\" \/>\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=\"2022-09-15T19:57:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-19T12:55:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/09\/TRADING.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\/09\/15\/sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/15\/sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"SEFAZ\/SP: legisla\u00e7\u00e3o federal sobre importa\u00e7\u00e3o n\u00e3o \u00e9 aplic\u00e1vel quando exportador e encomendante perten\u00e7am ao mesmo grupo econ\u00f4mico.\",\"datePublished\":\"2022-09-15T19:57:23+00:00\",\"dateModified\":\"2022-09-19T12:55:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/15\/sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico\/\"},\"wordCount\":334,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/15\/sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/09\/TRADING.jpg\",\"articleSection\":[\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/15\/sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/15\/sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/15\/sefaz-sp-legislacao-federal-sobre-importacao-nao-e-aplicavel-quando-exportador-e-encomendante-pertencam-ao-mesmo-grupo-economico\/\",\"name\":\"SEFAZ\/SP: legisla\u00e7\u00e3o federal sobre importa\u00e7\u00e3o n\u00e3o \u00e9 aplic\u00e1vel quando exportador e encomendante perten\u00e7am ao mesmo grupo econ\u00f4mico. - 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