{"id":5438,"date":"2023-12-14T18:20:02","date_gmt":"2023-12-14T21:20:02","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=5438"},"modified":"2023-12-14T18:21:00","modified_gmt":"2023-12-14T21:21:00","slug":"elementor-5438","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2023\/12\/14\/elementor-5438\/","title":{"rendered":"STJ decide que o ICMS-ST n\u00e3o integra a base de c\u00e1lculo do PIS\/Cofins"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5438\" class=\"elementor elementor-5438\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-92283c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92283c9\" 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-cae4c95\" data-id=\"cae4c95\" 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-3bb41f7 elementor-widget elementor-widget-text-editor\" data-id=\"3bb41f7\" 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;\">Em uma vit\u00f3ria para os contribuintes, a 1\u00aa se\u00e7\u00e3o do STJ decidiu, nesta quarta-feira, 13, que o ICMS-ST n\u00e3o integra a base de c\u00e1lculo da contribui\u00e7\u00e3o ao PIS e \u00e0 Cofins devida pelo contribuinte substitu\u00eddo no regime de substitui\u00e7\u00e3o tribut\u00e1ria progressiva. A decis\u00e3o un\u00e2nime seguiu o voto condutor do Relator, Ministro Gurgel de Faria.<\/p><p style=\"text-align: justify;\">Essa decis\u00e3o representa mais uma deriva\u00e7\u00e3o das &#8220;teses filhotes&#8221; da exclus\u00e3o do ICMS da base de c\u00e1lculo das contribui\u00e7\u00f5es sociais, conhecida como a &#8220;tese do s\u00e9culo&#8221;, estabelecida pelo STF em 2017.<\/p><p style=\"text-align: justify;\">No STJ, os Ministros analisaram dois recursos especiais sob o rito dos repetitivos, com a quest\u00e3o submetida a julgamento cadastrada como Tema 1.125 e assim definida na ementa: &#8220;Possibilidade de exclus\u00e3o do valor correspondente ao ICMS-ST da base de c\u00e1lculo da contribui\u00e7\u00e3o ao PIS e da Cofins devidas pelo contribuinte substitu\u00eddo&#8221;.<\/p><p style=\"text-align: justify;\">Ao propor a afeta\u00e7\u00e3o do REsp 1.896.678, o Relator relembrou que em rela\u00e7\u00e3o ao ICMS, o STF, ao julgar o Tema 69 da repercuss\u00e3o geral, estabeleceu que o tributo &#8220;n\u00e3o comp\u00f5e a base de c\u00e1lculo para a incid\u00eancia do PIS e da Cofins&#8221;.<\/p><p style=\"text-align: justify;\">Contudo, no que diz respeito ao ICMS-ST (Substitui\u00e7\u00e3o Tribut\u00e1ria), o STF, no RE 1.258.842, reconheceu a aus\u00eancia de repercuss\u00e3o geral sobre o tema, firmando a tese de que \u00e9 uma quest\u00e3o infraconstitucional a controv\u00e9rsia relativa \u00e0 inclus\u00e3o, na base de c\u00e1lculo do PIS\/Cofins, do montante correspondente ao ICMS destacado nas notas fiscais ou recolhido antecipadamente pelo substituto em regime de substitui\u00e7\u00e3o tribut\u00e1ria progressiva (Tema 1.098).<\/p><p style=\"text-align: justify;\">&#8220;Em regra, nesses casos, o contribuinte substitu\u00eddo prop\u00f5e a\u00e7\u00e3o em que alega que o ICMS-ST recolhido pelo substituto tribut\u00e1rio, n\u00e3o obstante ser destinado ao cofre p\u00fablico estadual, incorpora-se ao custo de aquisi\u00e7\u00e3o dos bens que ser\u00e3o revendidos ao consumidor final e comp\u00f5e indevidamente seu faturamento\/receita bruta, base de c\u00e1lculo da contribui\u00e7\u00e3o ao PIS e da Cofins&#8221;, observou Gurgel de Faria.<\/p><p style=\"text-align: justify;\">Durante o julgamento na 1\u00aa se\u00e7\u00e3o, o Relator votou a favor da exclus\u00e3o, destacando que &#8220;substitu\u00eddos ou n\u00e3o, ocupam posi\u00e7\u00f5es jur\u00eddicas id\u00eanticas de submiss\u00e3o \u00e0 tributa\u00e7\u00e3o pelo ICMS, sendo certo que a distin\u00e7\u00e3o se encontra t\u00e3o somente no mecanismo especial de recolhimento&#8221;.<\/p><p style=\"text-align: justify;\">Para ele, \u00e9 inadmiss\u00edvel um entendimento que resulte em aumento da carga tribut\u00e1ria ao substitu\u00eddo tribut\u00e1rio apenas devido \u00e0 peculiaridade na forma de operacionalizar a cobran\u00e7a do tributo.<\/p><p style=\"text-align: justify;\">A decis\u00e3o no colegiado foi un\u00e2nime, e a seguinte tese foi fixada: &#8220;o ICMS-ST n\u00e3o comp\u00f5e a base de c\u00e1lculo da Contribui\u00e7\u00e3o ao PIS e da COFINS devidas pelo contribuinte substitu\u00eddo no regime de substitui\u00e7\u00e3o tribut\u00e1ria progressiva.&#8221;<\/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>Em uma vit\u00f3ria para os contribuintes, a 1\u00aa se\u00e7\u00e3o do STJ decidiu, nesta quarta-feira, 13, que o ICMS-ST n\u00e3o integra a base de c\u00e1lculo da contribui\u00e7\u00e3o ao PIS e \u00e0 Cofins devida pelo contribuinte substitu\u00eddo no regime de substitui\u00e7\u00e3o tribut\u00e1ria progressiva. A decis\u00e3o un\u00e2nime seguiu o voto condutor do Relator, Ministro Gurgel de Faria. Essa decis\u00e3o representa mais uma deriva\u00e7\u00e3o das &#8220;teses filhotes&#8221; da exclus\u00e3o do ICMS da base de c\u00e1lculo das contribui\u00e7\u00f5es sociais, conhecida como a &#8220;tese do s\u00e9culo&#8221;, estabelecida pelo STF em 2017. No STJ, os Ministros analisaram dois recursos especiais sob o rito dos repetitivos, com a quest\u00e3o submetida a julgamento cadastrada como Tema 1.125 e assim definida na ementa: &#8220;Possibilidade de exclus\u00e3o do valor&hellip;<\/p>\n","protected":false},"author":2,"featured_media":5440,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5438","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 decide que o ICMS-ST n\u00e3o integra a base de c\u00e1lculo do PIS\/Cofins - 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\/12\/14\/elementor-5438\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ decide que o ICMS-ST n\u00e3o integra a base de c\u00e1lculo do PIS\/Cofins - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Em uma vit\u00f3ria para os contribuintes, a 1\u00aa se\u00e7\u00e3o do STJ decidiu, nesta quarta-feira, 13, que o ICMS-ST n\u00e3o integra a base de c\u00e1lculo da contribui\u00e7\u00e3o ao PIS e \u00e0 Cofins devida pelo contribuinte substitu\u00eddo no regime de substitui\u00e7\u00e3o tribut\u00e1ria progressiva. A decis\u00e3o un\u00e2nime seguiu o voto condutor do Relator, Ministro Gurgel de Faria. Essa decis\u00e3o representa mais uma deriva\u00e7\u00e3o das &#8220;teses filhotes&#8221; da exclus\u00e3o do ICMS da base de c\u00e1lculo das contribui\u00e7\u00f5es sociais, conhecida como a &#8220;tese do s\u00e9culo&#8221;, estabelecida pelo STF em 2017. No STJ, os Ministros analisaram dois recursos especiais sob o rito dos repetitivos, com a quest\u00e3o submetida a julgamento cadastrada como Tema 1.125 e assim definida na ementa: &#8220;Possibilidade de exclus\u00e3o do valor&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2023\/12\/14\/elementor-5438\/\" \/>\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=\"2023-12-14T21:20:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-14T21:21:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2023\/12\/POSTS-e-NEWS-13.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=\"bruna\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"bruna\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2023\/12\/14\/elementor-5438\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2023\/12\/14\/elementor-5438\/\"},\"author\":{\"name\":\"bruna\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\"},\"headline\":\"STJ decide que o ICMS-ST n\u00e3o integra a base de c\u00e1lculo do PIS\/Cofins\",\"datePublished\":\"2023-12-14T21:20:02+00:00\",\"dateModified\":\"2023-12-14T21:21:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2023\/12\/14\/elementor-5438\/\"},\"wordCount\":503,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2023\/12\/14\/elementor-5438\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2023\/12\/POSTS-e-NEWS-13.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2023\/12\/14\/elementor-5438\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2023\/12\/14\/elementor-5438\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2023\/12\/14\/elementor-5438\/\",\"name\":\"STJ decide que o ICMS-ST n\u00e3o integra a base de c\u00e1lculo do PIS\/Cofins - 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