{"id":4359,"date":"2022-12-01T17:05:15","date_gmt":"2022-12-01T20:05:15","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4359"},"modified":"2022-12-01T17:09:18","modified_gmt":"2022-12-01T20:09:18","slug":"trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/12\/01\/trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back\/","title":{"rendered":"TRF5 afasta incid\u00eancia de PIS e COFINS devidos por montadora de ve\u00edculos nas opera\u00e7\u00f5es de \u201cHold Back\u201d."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4359\" class=\"elementor elementor-4359\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fa63444 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa63444\" 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-a33a881\" data-id=\"a33a881\" 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-57318bb elementor-widget elementor-widget-text-editor\" data-id=\"57318bb\" 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 Tribunal Regional Federal da 5\u00aa Regi\u00e3o entendeu por desobrigar uma montadora de ve\u00edculos do pagamento das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS incidentes sobre a opera\u00e7\u00e3o denominada <em>hold back<\/em>, que consiste no pagamento feito pelas concession\u00e1rias a determinados fundos de aplica\u00e7\u00e3o administrados pelo fabricante dos ve\u00edculos, num percentual que varia de 1% a 1,5% do valor do autom\u00f3vel.<\/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-6dc8004 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6dc8004\" 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-d82191f\" data-id=\"d82191f\" 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-8019e7a elementor-widget elementor-widget-text-editor\" data-id=\"8019e7a\" 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 discuss\u00e3o, que \u00e9 recente no judici\u00e1rio, busca afastar o entendimento da Receita Federal sobre a mat\u00e9ria, vez que o \u00f3rg\u00e3o entende pela incid\u00eancia de PIS e COFINS sobre a opera\u00e7\u00e3o <em>hold back<\/em>, por considerar que se trata, na verdade, de uma esp\u00e9cie de bonifica\u00e7\u00e3o, levando \u00e0 aplica\u00e7\u00e3o da carga tribut\u00e1ria.<\/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-52199f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52199f1\" 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-6b316f5\" data-id=\"6b316f5\" 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-bc0f47c elementor-widget elementor-widget-image\" data-id=\"bc0f47c\" 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=\"626\" height=\"417\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/02\/calculadora-caneta-papel-computador-na-mesa_37714-123.jpg\" class=\"attachment-large size-large wp-image-2706\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/02\/calculadora-caneta-papel-computador-na-mesa_37714-123.jpg 626w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/02\/calculadora-caneta-papel-computador-na-mesa_37714-123-300x200.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/>\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-f7448db\" data-id=\"f7448db\" 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-9d1a203 elementor-widget elementor-widget-text-editor\" data-id=\"9d1a203\" 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, segundo o tribunal, o <em>hold back<\/em> nada mais \u00e9 do que \u201c<em>um sobrevalor pago no momento da aquisi\u00e7\u00e3o do ve\u00edculo, inclusive indicado de forma destacada, que comp\u00f5e uma esp\u00e9cie de fundo e \u00e9 objeto de aplica\u00e7\u00e3o financeira, sendo posteriormente devolvido \u00e0 concession\u00e1ria<\/em>\u201d, e, portanto, n\u00e3o haveria que se falar na incid\u00eancia de PIS e COFINS, j\u00e1 que no momento da aquisi\u00e7\u00e3o dos ve\u00edculos, o adquirente j\u00e1 suporta o valor das referidas contribui\u00e7\u00f5es.<\/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-424741a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"424741a\" 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-bb7c3de\" data-id=\"bb7c3de\" 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-0019128 elementor-widget elementor-widget-text-editor\" data-id=\"0019128\" 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;\">Quanto ao tema, o precedente, al\u00e9m de recente, vai de encontro ao entendimento do Conselho Administrativo de Recursos Fiscais &#8211; CARF, que entende pela incid\u00eancia da tributa\u00e7\u00e3o, fato que pode ser alterado caso a discuss\u00e3o ganhe for\u00e7a nos tribunais de maneira favor\u00e1vel aos contribuintes.<\/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 Tribunal Regional Federal da 5\u00aa Regi\u00e3o entendeu por desobrigar uma montadora de ve\u00edculos do pagamento das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS incidentes sobre a opera\u00e7\u00e3o denominada hold back, que consiste no pagamento feito pelas concession\u00e1rias a determinados fundos de aplica\u00e7\u00e3o administrados pelo fabricante dos ve\u00edculos, num percentual que varia de 1% a 1,5% do valor do autom\u00f3vel. A discuss\u00e3o, que \u00e9 recente no judici\u00e1rio, busca afastar o entendimento da Receita Federal sobre a mat\u00e9ria, vez que o \u00f3rg\u00e3o entende pela incid\u00eancia de PIS e COFINS sobre a opera\u00e7\u00e3o hold back, por considerar que se trata, na verdade, de uma esp\u00e9cie de bonifica\u00e7\u00e3o, levando \u00e0 aplica\u00e7\u00e3o da carga tribut\u00e1ria. Entretanto, segundo o tribunal, o hold back&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4361,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4359","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>TRF5 afasta incid\u00eancia de PIS e COFINS devidos por montadora de ve\u00edculos nas opera\u00e7\u00f5es de \u201cHold Back\u201d. - 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\/12\/01\/trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TRF5 afasta incid\u00eancia de PIS e COFINS devidos por montadora de ve\u00edculos nas opera\u00e7\u00f5es de \u201cHold Back\u201d. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Tribunal Regional Federal da 5\u00aa Regi\u00e3o entendeu por desobrigar uma montadora de ve\u00edculos do pagamento das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS incidentes sobre a opera\u00e7\u00e3o denominada hold back, que consiste no pagamento feito pelas concession\u00e1rias a determinados fundos de aplica\u00e7\u00e3o administrados pelo fabricante dos ve\u00edculos, num percentual que varia de 1% a 1,5% do valor do autom\u00f3vel. A discuss\u00e3o, que \u00e9 recente no judici\u00e1rio, busca afastar o entendimento da Receita Federal sobre a mat\u00e9ria, vez que o \u00f3rg\u00e3o entende pela incid\u00eancia de PIS e COFINS sobre a opera\u00e7\u00e3o hold back, por considerar que se trata, na verdade, de uma esp\u00e9cie de bonifica\u00e7\u00e3o, levando \u00e0 aplica\u00e7\u00e3o da carga tribut\u00e1ria. Entretanto, segundo o tribunal, o hold back&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/01\/trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back\/\" \/>\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=\"2022-12-01T20:05:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-01T20:09:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/12\/Hold-Back.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\/12\/01\/trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/01\/trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"TRF5 afasta incid\u00eancia de PIS e COFINS devidos por montadora de ve\u00edculos nas opera\u00e7\u00f5es de \u201cHold Back\u201d.\",\"datePublished\":\"2022-12-01T20:05:15+00:00\",\"dateModified\":\"2022-12-01T20:09:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/01\/trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back\/\"},\"wordCount\":289,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/01\/trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/12\/Hold-Back.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/01\/trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/01\/trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/12\/01\/trf5-afasta-incidencia-de-pis-e-cofins-devidos-por-montadora-de-veiculos-nas-operacoes-de-hold-back\/\",\"name\":\"TRF5 afasta incid\u00eancia de PIS e COFINS devidos por montadora de ve\u00edculos nas opera\u00e7\u00f5es de \u201cHold Back\u201d. - 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A discuss\u00e3o, que \u00e9 recente no judici\u00e1rio, busca afastar o entendimento da Receita Federal sobre a mat\u00e9ria, vez que o \u00f3rg\u00e3o entende pela incid\u00eancia de PIS e COFINS sobre a opera\u00e7\u00e3o hold back, por considerar que se trata, na verdade, de uma esp\u00e9cie de bonifica\u00e7\u00e3o, levando \u00e0 aplica\u00e7\u00e3o da carga tribut\u00e1ria. 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