{"id":4346,"date":"2022-11-24T14:46:21","date_gmt":"2022-11-24T17:46:21","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4346"},"modified":"2022-11-24T14:46:39","modified_gmt":"2022-11-24T17:46:39","slug":"stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/11\/24\/stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte\/","title":{"rendered":"STJ come\u00e7a a julgar a exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e COFINS: voto do relator \u00e9 favor\u00e1vel ao contribuinte."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4346\" class=\"elementor elementor-4346\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6211649 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6211649\" 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-2b7596b\" data-id=\"2b7596b\" 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-f6ac3d7 elementor-widget elementor-widget-text-editor\" data-id=\"f6ac3d7\" 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 come\u00e7ou a julgar, sob a sistem\u00e1tica dos recursos repetitivos &#8211; Tema 1.125 -, a exclus\u00e3o do ICMS-ST da base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS, devidas pelo contribuinte substitu\u00eddo.<\/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-76238e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76238e2\" 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-2fa89d7\" data-id=\"2fa89d7\" 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-fd9bc6b elementor-widget elementor-widget-image\" data-id=\"fd9bc6b\" 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=\"600\" height=\"310\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/d57c0cb803d12e240b55f30222c6b0c6.jpg\" class=\"attachment-large size-large wp-image-3485\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/d57c0cb803d12e240b55f30222c6b0c6.jpg 600w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/d57c0cb803d12e240b55f30222c6b0c6-300x155.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\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-bc90b08\" data-id=\"bc90b08\" 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-bd4fd10 elementor-widget elementor-widget-text-editor\" data-id=\"bd4fd10\" 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 julgamento, que guarda similaridade com o julgamento do Tema 69, do Supremo Tribunal Federal, onde foi fixada a tese de que o ICMS pr\u00f3prio n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS e COFINS, iniciou com o voto do Ministro Gurgel de Faria, que se posicionou a favor da pretens\u00e3o dos contribuintes para autorizar a referida exclus\u00e3o.<\/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-5a7963b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a7963b\" 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-f439df2\" data-id=\"f439df2\" 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-12d6895 elementor-widget elementor-widget-text-editor\" data-id=\"12d6895\" 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 voto do relator, a Ministra Assusete Magalh\u00e3es suspendeu o julgamento pedindo vistas, e ter\u00e1 o prazo m\u00e1ximo de 60 dias para pautar novamente o tema para discuss\u00e3o, raz\u00e3o pela qual se pode estimar que o desfecho da tese seja conhecido e divulgado somente no ano de 2023, considerando o recesso do Poder Judici\u00e1rio entre os dias 20 de dezembro e 20 de janeiro.<\/p><p style=\"text-align: justify;\">Esta mat\u00e9ria j\u00e1 possui precedentes favor\u00e1veis em todos os Tribunais de segunda inst\u00e2ncia que tratam de mat\u00e9ria federal, inclusive, onde o entendimento que vem sendo aplicado \u00e9 de que o STF, no Tema 69, n\u00e3o fez distin\u00e7\u00e3o em rela\u00e7\u00e3o ao contribuinte direto ou em substitui\u00e7\u00e3o tribut\u00e1ria, j\u00e1 que se trata do mesmo tributo, trazendo uma boa expectativa de que esta seja mais uma vit\u00f3ria dos contribuintes junto ao STJ.<\/p><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>O Superior Tribunal de Justi\u00e7a come\u00e7ou a julgar, sob a sistem\u00e1tica dos recursos repetitivos &#8211; Tema 1.125 -, a exclus\u00e3o do ICMS-ST da base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS, devidas pelo contribuinte substitu\u00eddo. O julgamento, que guarda similaridade com o julgamento do Tema 69, do Supremo Tribunal Federal, onde foi fixada a tese de que o ICMS pr\u00f3prio n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS e COFINS, iniciou com o voto do Ministro Gurgel de Faria, que se posicionou a favor da pretens\u00e3o dos contribuintes para autorizar a referida exclus\u00e3o. Entretanto, ap\u00f3s o voto do relator, a Ministra Assusete Magalh\u00e3es suspendeu o julgamento pedindo vistas, e ter\u00e1 o prazo m\u00e1ximo de 60&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4348,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4346","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ come\u00e7a a julgar a exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e COFINS: voto do relator \u00e9 favor\u00e1vel ao contribuinte. - 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\/11\/24\/stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ come\u00e7a a julgar a exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e COFINS: voto do relator \u00e9 favor\u00e1vel ao contribuinte. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Superior Tribunal de Justi\u00e7a come\u00e7ou a julgar, sob a sistem\u00e1tica dos recursos repetitivos &#8211; Tema 1.125 -, a exclus\u00e3o do ICMS-ST da base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS, devidas pelo contribuinte substitu\u00eddo. O julgamento, que guarda similaridade com o julgamento do Tema 69, do Supremo Tribunal Federal, onde foi fixada a tese de que o ICMS pr\u00f3prio n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS e COFINS, iniciou com o voto do Ministro Gurgel de Faria, que se posicionou a favor da pretens\u00e3o dos contribuintes para autorizar a referida exclus\u00e3o. Entretanto, ap\u00f3s o voto do relator, a Ministra Assusete Magalh\u00e3es suspendeu o julgamento pedindo vistas, e ter\u00e1 o prazo m\u00e1ximo de 60&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/11\/24\/stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte\/\" \/>\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=\"2022-11-24T17:46:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-24T17:46:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/11\/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\/11\/24\/stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/11\/24\/stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"STJ come\u00e7a a julgar a exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e COFINS: voto do relator \u00e9 favor\u00e1vel ao contribuinte.\",\"datePublished\":\"2022-11-24T17:46:21+00:00\",\"dateModified\":\"2022-11-24T17:46:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/11\/24\/stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte\/\"},\"wordCount\":292,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/11\/24\/stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/11\/ICMS-ST.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/11\/24\/stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/11\/24\/stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/11\/24\/stj-comeca-a-julgar-a-exclusao-do-icms-st-da-base-de-calculo-do-pis-e-cofins-voto-do-relator-e-favoravel-ao-contribuinte\/\",\"name\":\"STJ come\u00e7a a julgar a exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS e COFINS: voto do relator \u00e9 favor\u00e1vel ao contribuinte. - 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