{"id":4215,"date":"2022-09-20T16:55:44","date_gmt":"2022-09-20T19:55:44","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4215"},"modified":"2022-09-20T16:57:51","modified_gmt":"2022-09-20T19:57:51","slug":"jfrj-concede-direito-a-exclusao-dos-valores-pagos-a-titulo-de-prestacao-de-servicos-no-exterior-da-base-de-calculo-do-pis-e-cofins-importacao","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/09\/20\/jfrj-concede-direito-a-exclusao-dos-valores-pagos-a-titulo-de-prestacao-de-servicos-no-exterior-da-base-de-calculo-do-pis-e-cofins-importacao\/","title":{"rendered":"JFRJ concede direito \u00e0 exclus\u00e3o dos valores pagos a t\u00edtulo de presta\u00e7\u00e3o de servi\u00e7os no exterior da base de c\u00e1lculo do PIS e COFINS \u2013 Importa\u00e7\u00e3o."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4215\" class=\"elementor elementor-4215\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c0b6bb4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0b6bb4\" 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-40a2a2e\" data-id=\"40a2a2e\" 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-6816442 elementor-widget elementor-widget-text-editor\" data-id=\"6816442\" 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;\">Foi prolatada, pela 17\u00aa Vara Federal do Rio de Janeiro, senten\u00e7a que concedeu ao contribuinte o direito de n\u00e3o incluir, na base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS &#8211; Importa\u00e7\u00e3o, os valores pagos a t\u00edtulo de presta\u00e7\u00e3o de servi\u00e7os no exterior.<\/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-635c70d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"635c70d\" 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-9e5bb9e\" data-id=\"9e5bb9e\" 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-4bc003e elementor-widget elementor-widget-image\" data-id=\"4bc003e\" 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=\"810\" height=\"471\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/04\/reporto.jpg\" class=\"attachment-large size-large wp-image-2828\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/04\/reporto.jpg 810w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/04\/reporto-300x174.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/04\/reporto-768x447.jpg 768w\" sizes=\"(max-width: 810px) 100vw, 810px\" \/>\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-b2dc589\" data-id=\"b2dc589\" 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-935b561 elementor-widget elementor-widget-text-editor\" data-id=\"935b561\" 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 tese, relativamente nova no Poder Judici\u00e1rio, traz o fundamento de que a importa\u00e7\u00e3o de servi\u00e7os n\u00e3o pode compor a base de c\u00e1lculo das referidas contribui\u00e7\u00f5es, pelo fato de que os servi\u00e7os n\u00e3o s\u00e3o considerados como mercadorias, sendo que a tributa\u00e7\u00e3o seria contr\u00e1ria \u00e0 defini\u00e7\u00e3o de valor aduaneiro.<\/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-e78c0a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e78c0a3\" 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-b959b13\" data-id=\"b959b13\" 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-88ee5e5 elementor-widget elementor-widget-text-editor\" data-id=\"88ee5e5\" 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;\">Al\u00e9m disso, com fulcro no art. 149, III, \u00a7 2\u00ba, da Constitui\u00e7\u00e3o Federal, foi levantado o fundamento de que as contribui\u00e7\u00f5es sociais poder\u00e3o ter al\u00edquotas baseadas no faturamento, receita bruta, valor da opera\u00e7\u00e3o e, no caso de importa\u00e7\u00e3o, o valor aduaneiro, e a Lei n. 10.865\/2004, em seu art. 7\u00ba, II, teria extrapolado os limites constitucionais para fazer incidir a tributa\u00e7\u00e3o sobre o valor pago por presta\u00e7\u00e3o de servi\u00e7os no exterior.<\/p><p style=\"text-align: justify;\">Para o magistrado, &#8220;<em>n\u00e3o se pode equiparar a tributa\u00e7\u00e3o da importa\u00e7\u00e3o com a tributa\u00e7\u00e3o de opera\u00e7\u00f5es internas, uma vez que o PIS\/PASEP-Importa\u00e7\u00e3o e a COFINS-Importa\u00e7\u00e3o incidem sobre opera\u00e7\u00e3o na qual o contribuinte efetuou despesas com a aquisi\u00e7\u00e3o do produto importado, ao passo que a contribui\u00e7\u00e3o ao PIS e a COFINS internas incidem sobre o faturamento ou a receita.<\/em>&#8220;.<\/p><p style=\"text-align: justify;\">A discuss\u00e3o, por ser considerada recente, ainda n\u00e3o foi analisada pelos Tribunais Superiores, mas, com base no entendimento prolatado pela JFRJ, vislumbra-se uma grande oportunidade para os contribuintes que sofrem com o \u00f4nus da tributa\u00e7\u00e3o tratada neste artigo.<\/p><p style=\"text-align: justify;\">Saiba mais sobre a mat\u00e9ria em comento 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>Foi prolatada, pela 17\u00aa Vara Federal do Rio de Janeiro, senten\u00e7a que concedeu ao contribuinte o direito de n\u00e3o incluir, na base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS &#8211; Importa\u00e7\u00e3o, os valores pagos a t\u00edtulo de presta\u00e7\u00e3o de servi\u00e7os no exterior. A tese, relativamente nova no Poder Judici\u00e1rio, traz o fundamento de que a importa\u00e7\u00e3o de servi\u00e7os n\u00e3o pode compor a base de c\u00e1lculo das referidas contribui\u00e7\u00f5es, pelo fato de que os servi\u00e7os n\u00e3o s\u00e3o considerados como mercadorias, sendo que a tributa\u00e7\u00e3o seria contr\u00e1ria \u00e0 defini\u00e7\u00e3o de valor aduaneiro. Al\u00e9m disso, com fulcro no art. 149, III, \u00a7 2\u00ba, da Constitui\u00e7\u00e3o Federal, foi levantado o fundamento de que as contribui\u00e7\u00f5es sociais poder\u00e3o ter al\u00edquotas&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4217,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[51,46],"tags":[],"class_list":["post-4215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-importacao","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>JFRJ concede direito \u00e0 exclus\u00e3o dos valores pagos a t\u00edtulo de presta\u00e7\u00e3o de servi\u00e7os no exterior da base de c\u00e1lculo do PIS e COFINS \u2013 Importa\u00e7\u00e3o. - 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\/20\/jfrj-concede-direito-a-exclusao-dos-valores-pagos-a-titulo-de-prestacao-de-servicos-no-exterior-da-base-de-calculo-do-pis-e-cofins-importacao\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"JFRJ concede direito \u00e0 exclus\u00e3o dos valores pagos a t\u00edtulo de presta\u00e7\u00e3o de servi\u00e7os no exterior da base de c\u00e1lculo do PIS e COFINS \u2013 Importa\u00e7\u00e3o. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Foi prolatada, pela 17\u00aa Vara Federal do Rio de Janeiro, senten\u00e7a que concedeu ao contribuinte o direito de n\u00e3o incluir, na base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS &#8211; Importa\u00e7\u00e3o, os valores pagos a t\u00edtulo de presta\u00e7\u00e3o de servi\u00e7os no exterior. 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