{"id":4265,"date":"2022-10-13T16:31:07","date_gmt":"2022-10-13T19:31:07","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4265"},"modified":"2022-10-21T16:02:38","modified_gmt":"2022-10-21T19:02:38","slug":"carf-revoga-sumula-de-n-125-e-se-adapta-ao-entendimento-do-superior-tribunal-de-justica","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/10\/13\/carf-revoga-sumula-de-n-125-e-se-adapta-ao-entendimento-do-superior-tribunal-de-justica\/","title":{"rendered":"CARF revoga s\u00famula de n. 125 e se adapta ao entendimento do Superior Tribunal de Justi\u00e7a."},"content":{"rendered":"\t\t
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O Conselho Administrativo de Recursos Fiscais revogou, atrav\u00e9s da Portaria CARF\/ME n. 8.451\/2022, a s\u00famula interna de n. 125, que vedava a incid\u00eancia de juros e corre\u00e7\u00e3o monet\u00e1ria nos processos administrativos de ressarcimento das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS.<\/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

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O entendimento do Conselho, agora, foi adequado \u00e0 tese fixada pelo Superior Tribunal de Justi\u00e7a nos autos do Recurso Especial n. 1.767.945\/PR – Tema n. 1.003 -, onde restou firmado que o termo inicial da corre\u00e7\u00e3o monet\u00e1ria de ressarcimento de cr\u00e9dito escritural excedente de tributo sujeito ao regime n\u00e3o cumulativo ocorre somente ap\u00f3s escoado o prazo de 360 dias para a an\u00e1lise do pedido administrativo pelo Fisco (art. 24 da Lei n. 11.457\/2007).<\/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

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Embora o ac\u00f3rd\u00e3o julgado pela sistem\u00e1tica dos recursos repetitivos tenha transitado em julgado no ano de 2021, o CARF ainda aplicava a s\u00famula de n. 125 e contrariava o posicionamento firmado pelo STJ, sendo certo que, agora, os contribuintes ter\u00e3o maior seguran\u00e7a jur\u00eddica no momento de atualiza\u00e7\u00e3o dos cr\u00e9ditos de PIS e COFINS objetos dos pedidos administrativos de ressarcimento.<\/p>

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":"

O Conselho Administrativo de Recursos Fiscais revogou, atrav\u00e9s da Portaria CARF\/ME n. 8.451\/2022, a s\u00famula interna de n. 125, que vedava a incid\u00eancia de juros e corre\u00e7\u00e3o monet\u00e1ria nos processos administrativos de ressarcimento das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS. O entendimento do Conselho, agora, foi adequado \u00e0 tese fixada pelo Superior Tribunal de Justi\u00e7a nos autos do Recurso Especial n. 1.767.945\/PR – Tema n. 1.003 -, onde restou firmado que o termo inicial da corre\u00e7\u00e3o monet\u00e1ria de ressarcimento de cr\u00e9dito escritural excedente de tributo sujeito ao regime n\u00e3o cumulativo ocorre somente ap\u00f3s escoado o prazo de 360 dias para a an\u00e1lise do pedido administrativo pelo Fisco (art. 24 da Lei n. 11.457\/2007). Embora o ac\u00f3rd\u00e3o julgado…<\/p>\n","protected":false},"author":4,"featured_media":4267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-4265","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"\nCARF revoga s\u00famula de n. 125 e se adapta ao entendimento do Superior Tribunal de Justi\u00e7a. - 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\/10\/13\/carf-revoga-sumula-de-n-125-e-se-adapta-ao-entendimento-do-superior-tribunal-de-justica\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CARF revoga s\u00famula de n. 125 e se adapta ao entendimento do Superior Tribunal de Justi\u00e7a. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Conselho Administrativo de Recursos Fiscais revogou, atrav\u00e9s da Portaria CARF\/ME n. 8.451\/2022, a s\u00famula interna de n. 125, que vedava a incid\u00eancia de juros e corre\u00e7\u00e3o monet\u00e1ria nos processos administrativos de ressarcimento das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS. O entendimento do Conselho, agora, foi adequado \u00e0 tese fixada pelo Superior Tribunal de Justi\u00e7a nos autos do Recurso Especial n. 1.767.945\/PR – Tema n. 1.003 -, onde restou firmado que o termo inicial da corre\u00e7\u00e3o monet\u00e1ria de ressarcimento de cr\u00e9dito escritural excedente de tributo sujeito ao regime n\u00e3o cumulativo ocorre somente ap\u00f3s escoado o prazo de 360 dias para a an\u00e1lise do pedido administrativo pelo Fisco (art. 24 da Lei n. 11.457\/2007). 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O entendimento do Conselho, agora, foi adequado \u00e0 tese fixada pelo Superior Tribunal de Justi\u00e7a nos autos do Recurso Especial n. 1.767.945\/PR – Tema n. 1.003 -, onde restou firmado que o termo inicial da corre\u00e7\u00e3o monet\u00e1ria de ressarcimento de cr\u00e9dito escritural excedente de tributo sujeito ao regime n\u00e3o cumulativo ocorre somente ap\u00f3s escoado o prazo de 360 dias para a an\u00e1lise do pedido administrativo pelo Fisco (art. 24 da Lei n. 11.457\/2007). 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