{"id":563,"date":"2022-04-28T16:16:00","date_gmt":"2022-04-28T19:16:00","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/site\/?p=563"},"modified":"2022-06-06T10:14:54","modified_gmt":"2022-06-06T13:14:54","slug":"stf-deve-julgar-em-dezembro-as-controversias-envolvendo-a-exclusao-do-icms-da-base-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/fr\/noticia\/stf-deve-julgar-em-dezembro-as-controversias-envolvendo-a-exclusao-do-icms-da-base-do-pis-cofins\/","title":{"rendered":"<strong>STF deve julgar em dezembro as controv\u00e9rsias envolvendo a exclus\u00e3o do ICMS da base do PIS\/COFINS<\/strong>"},"content":{"rendered":"<p id=\"viewer-a3yum\">O Supremo Tribunal Federal (STF) pautou para o pr\u00f3ximo dia 5 de dezembro o julgamento dos Embargos de Declara\u00e7\u00e3o no RE 574.706, cujo m\u00e9rito fora julgado em 2017, ocasi\u00e3o na qual esse Tribunal consolidou o entendimento, em repercuss\u00e3o geral (tema 69), pela exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS.<\/p>\n\n\n\n<p id=\"viewer-dfctv\">Embora o cerne da quest\u00e3o j\u00e1 tenha sido definitivamente decidido, algumas controv\u00e9rsias ainda pendem de defini\u00e7\u00e3o pela Corte Suprema, notadamente (i) a modula\u00e7\u00e3o de efeitos da decis\u00e3o no tempo e (ii) o valor do ICMS a ser exclu\u00eddo da base das contribui\u00e7\u00f5es (ICMS destacado na nota fiscal vs. ICMS efetivamente pago pelo contribuinte).<\/p>\n\n\n\n<p id=\"viewer-bb6zh\">A PGR pleiteia a modula\u00e7\u00e3o dos efeitos da decis\u00e3o, de forma que a exclus\u00e3o do ICMS da base do PIS\/COFINS seja autorizada apenas ap\u00f3s o julgamento dos Embargos (efeitos prospectivos), com produ\u00e7\u00e3o de efeitos aos contribuintes apenas para os recolhimentos a serem realizados ap\u00f3s essa data, argumentando com base na grave crise fiscal do Brasil e impactos or\u00e7ament\u00e1rios que essa decis\u00e3o pode causar aos cofres p\u00fablicos.<\/p>\n\n\n\n<p id=\"viewer-u7o9q\"><strong>A modula\u00e7\u00e3o de efeitos das decis\u00f5es do STF \u00e9 medida excepcional, admitida apenas em face de prote\u00e7\u00e3o a interesse social e \u00e0 seguran\u00e7a jur\u00eddica.<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/static.wixstatic.com\/media\/d6297d_5601a7eb6ae94bfdae27166f63e7b302~mv2.png\/v1\/fit\/w_300,h_300,al_c,q_5,enc_auto\/file.png\" alt=\"\"\/><\/figure>\n<\/div>\n\n\n<p id=\"viewer-lcig9\">No caso da modula\u00e7\u00e3o dos efeitos, o STF dever\u00e1 enfrentar controv\u00e9rsia quanto aos casos j\u00e1 transitados em julgado (efeitos da coisa julgada) e ao qu\u00f3rum necess\u00e1rio para tal medida (maioria qualificada ou maioria simples), o que tornar\u00e1 a ado\u00e7\u00e3o dessa controversa medida bastante complicada.<\/p>\n\n\n\n<p id=\"viewer-iihnp\">Al\u00e9m disso, a Fazenda Nacional requer que o STF esclare\u00e7a o quantum do ICMS deve ser exclu\u00eddo da base de c\u00e1lculo do PIS\/COFINS: se o valor do ICMS destacado na nota fiscal de venda ou o montante efetivamente pago pelo contribuinte, ap\u00f3s a compensa\u00e7\u00e3o de cr\u00e9ditos pr\u00f3prios da n\u00e3o-cumulatividade, conforme entendimento exposto na Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 13\/2018. Esse \u00faltimo posicionamento pode reduzir consideravelmente o valor do ICMS a ser exclu\u00eddo da base do PIS\/COFINS e, consequentemente, o montante a ser recuperado pelos contribuintes.<\/p>\n\n\n\n<p id=\"viewer-rzcyx\">Em rela\u00e7\u00e3o a essa controv\u00e9rsia, entendemos que a tend\u00eancia \u00e9 que prevale\u00e7a o entendimento adotado pela Ministra Relatora, no sentido de que o montante a ser exclu\u00eddo equivale ao ICMS destacado na nota fiscal \u2013 esse, ali\u00e1s, \u00e9 o entendimento que vem sendo adotado pelos tribunais federais, e n\u00e3o o valor efetivamente pago.<\/p>\n\n\n\n<p id=\"viewer-p7ueh\">Assim, embora revele-se incerta qualquer previs\u00e3o quanto \u00e0 modula\u00e7\u00e3o dos efeitos da decis\u00e3o do STF, entendemos adequado e prov\u00e1vel que a Corte venha a declarar a exclus\u00e3o do ICMS destacado nas notas fiscais, e n\u00e3o somente o efetivamente pago.<\/p>\n\n\n\n<p id=\"viewer-ua2vq\">Por fim, lembramos que, consoante o ADI 25\/2003, a recupera\u00e7\u00e3o dos cr\u00e9ditos de PIS\/COFINS decorrentes de recolhimentos a maior \u00e9 considerada receita tribut\u00e1vel pelo IRPJ e pela CSLL, no tr\u00e2nsito em julgado da respectiva senten\u00e7a.<\/p>\n\n\n\n<p id=\"viewer-wo78p\">Portanto, caso o STF entenda por n\u00e3o modular os efeitos da decis\u00e3o adotada no RE 574.706, permitindo a compensa\u00e7\u00e3o dos cr\u00e9ditos decorrentes de recolhimentos a maior efetuados antes dessa decis\u00e3o, a utiliza\u00e7\u00e3o desses cr\u00e9ditos dever\u00e1 ser considerada uma receita tribut\u00e1vel efeitos de IRPJ\/CSLL.<\/p>\n\n\n\n<p id=\"viewer-8r23x\">Nous nous tenons \u00e0 votre disposition pour toute clarification compl\u00e9mentaire.<\/p>\n\n\n\n<p id=\"viewer-rk0jy\">Artigo preparado por GTLawyers, para mais informa\u00e7\u00f5es favor contatar o telefone 11.3504.7618 ou o e-mail egross@gtlawyers.com.br.<\/p>","protected":false},"excerpt":{"rendered":"<p>O Supremo Tribunal Federal (STF) pautou para o pr\u00f3ximo dia 5 de dezembro o julgamento dos Embargos de Declara\u00e7\u00e3o no RE 574.706, cujo m\u00e9rito fora julgado em 2017, ocasi\u00e3o na qual esse Tribunal consolidou o entendimento, em repercuss\u00e3o geral (tema 69), pela exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS. Embora [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":565,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF deve julgar em dezembro as controv\u00e9rsias envolvendo a exclus\u00e3o do ICMS da base do PIS\/COFINS | GTLawyers | Escrit\u00f3rio boutique full-service<\/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:\/\/www.gtlawyers.com.br\/fr\/noticia\/stf-deve-julgar-em-dezembro-as-controversias-envolvendo-a-exclusao-do-icms-da-base-do-pis-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF deve julgar em dezembro as controv\u00e9rsias envolvendo a exclus\u00e3o do ICMS da base do PIS\/COFINS | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal (STF) pautou para o pr\u00f3ximo dia 5 de dezembro o julgamento dos Embargos de Declara\u00e7\u00e3o no RE 574.706, cujo m\u00e9rito fora julgado em 2017, ocasi\u00e3o na qual esse Tribunal consolidou o entendimento, em repercuss\u00e3o geral (tema 69), pela exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS. 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