{"id":4763,"date":"2023-06-06T17:31:14","date_gmt":"2023-06-06T20:31:14","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4763"},"modified":"2023-06-06T17:38:35","modified_gmt":"2023-06-06T20:38:35","slug":"lei-n-14-592-2023-alteracao-na-apuracao-dos-creditos-de-pis-e-cofins-pode-ser-inconstitucional","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2023\/06\/06\/lei-n-14-592-2023-alteracao-na-apuracao-dos-creditos-de-pis-e-cofins-pode-ser-inconstitucional\/","title":{"rendered":"Lei n. 14.592\/2023: altera\u00e7\u00e3o na apura\u00e7\u00e3o dos cr\u00e9ditos de PIS e COFINS pode ser inconstitucional."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4763\" class=\"elementor elementor-4763\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4cab721 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cab721\" data-element_type=\"section\" data-e-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-3f1a8d5\" data-id=\"3f1a8d5\" data-element_type=\"column\" data-e-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-e9dd705 elementor-widget elementor-widget-text-editor\" data-id=\"e9dd705\" data-element_type=\"widget\" data-e-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;\">Ap\u00f3s a convers\u00e3o da MP n. 1.159\/2023 na Lei n. 14.592\/2023, publicada em 30.05.2023, foi efetivamente regulamentada a exclus\u00e3o do ICMS da base de c\u00e1lculo dos cr\u00e9ditos das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS, que j\u00e1 valia desde o dia 01.05.2023, mas, at\u00e9 ent\u00e3o, era regida por medida provis\u00f3ria.<\/p><p style=\"text-align: justify;\">O dispositivo legal, que visa \u00e0 recupera\u00e7\u00e3o de receitas do Fisco Federal em detrimento do preju\u00edzo financeiro dos contribuintes, vem sendo questionado na via judicial, j\u00e1 que, de acordo com as Leis n. 10.637\/2002 e 10.833\/2003, para a apura\u00e7\u00e3o dos cr\u00e9ditos de PIS e COFINS, deve se observar o valor de aquisi\u00e7\u00e3o dos bens e mercadorias como base, implicando, para fins de cr\u00e9dito, na necessidade de inclus\u00e3o do montante referente ao ICMS.<\/p><p style=\"text-align: justify;\">Com a provoca\u00e7\u00e3o do Poder Judici\u00e1rio, decis\u00f5es que autorizam a manuten\u00e7\u00e3o do valor do ICMS para fins de creditamento de PIS e COFINS v\u00eam sendo proferidas em todo o territ\u00f3rio nacional, como no caso da liminar concedida pela 2\u00aa Vara Federal da Subse\u00e7\u00e3o de Mogi das Cruzes, cujo trecho \u00e9 colacionado abaixo:<\/p><p style=\"text-align: justify;\"><em>\u201cO cr\u00e9dito no PIS\/Cofins n\u00e3o levava em considera\u00e7\u00e3o o efetivo valor pago na tributa\u00e7\u00e3o. Assim, n\u00e3o existe uma correla\u00e7\u00e3o necess\u00e1ria entre a exclus\u00e3o do ICMS da base de c\u00e1lculo PIS\/Cofins e a sua inclus\u00e3o no direito de cr\u00e9dito. O ICMS pago na aquisi\u00e7\u00e3o de insumos continua sendo um tributo n\u00e3o recuper\u00e1vel. Com o que se verifica, ao menos nesta cogni\u00e7\u00e3o sum\u00e1ria, que a exclus\u00e3o do ICMS da base de cr\u00e9dito do PIS\/Cofins viola a n\u00e3o cumulatividade.\u201d.<\/em><\/p><p style=\"text-align: justify;\">A discuss\u00e3o ainda \u00e9 recente, mas, bons fundamentos podem dar raz\u00e3o ao contribuinte no futuro. Entre em contato com a Aureum Advocacia para avaliar a possibilidade de propor uma medida judicial que resguarde o direito da sua empresa ao cr\u00e9dito.<\/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>Ap\u00f3s a convers\u00e3o da MP n. 1.159\/2023 na Lei n. 14.592\/2023, publicada em 30.05.2023, foi efetivamente regulamentada a exclus\u00e3o do ICMS da base de c\u00e1lculo dos cr\u00e9ditos das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS, que j\u00e1 valia desde o dia 01.05.2023, mas, at\u00e9 ent\u00e3o, era regida por medida provis\u00f3ria. O dispositivo legal, que visa \u00e0 recupera\u00e7\u00e3o de receitas do Fisco Federal em detrimento do preju\u00edzo financeiro dos contribuintes, vem sendo questionado na via judicial, j\u00e1 que, de acordo com as Leis n. 10.637\/2002 e 10.833\/2003, para a apura\u00e7\u00e3o dos cr\u00e9ditos de PIS e COFINS, deve se observar o valor de aquisi\u00e7\u00e3o dos bens e mercadorias como base, implicando, para fins de cr\u00e9dito, na necessidade de inclus\u00e3o do&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4765,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lei n. 14.592\/2023: altera\u00e7\u00e3o na apura\u00e7\u00e3o dos cr\u00e9ditos de PIS e COFINS pode ser inconstitucional. - 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\/2023\/06\/06\/lei-n-14-592-2023-alteracao-na-apuracao-dos-creditos-de-pis-e-cofins-pode-ser-inconstitucional\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lei n. 14.592\/2023: altera\u00e7\u00e3o na apura\u00e7\u00e3o dos cr\u00e9ditos de PIS e COFINS pode ser inconstitucional. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Ap\u00f3s a convers\u00e3o da MP n. 1.159\/2023 na Lei n. 14.592\/2023, publicada em 30.05.2023, foi efetivamente regulamentada a exclus\u00e3o do ICMS da base de c\u00e1lculo dos cr\u00e9ditos das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS, que j\u00e1 valia desde o dia 01.05.2023, mas, at\u00e9 ent\u00e3o, era regida por medida provis\u00f3ria. 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