{"id":8752,"date":"2022-09-22T09:35:00","date_gmt":"2022-09-22T12:35:00","guid":{"rendered":"https:\/\/sincomavi.org.br\/?p=8752"},"modified":"2022-09-26T13:48:56","modified_gmt":"2022-09-26T16:48:56","slug":"justica-novo-caso-em-relacao-ao-calculo-da-pis-cofins","status":"publish","type":"post","link":"https:\/\/sincomavi.org.br\/?p=8752","title":{"rendered":"Justi\u00e7a: novo caso em rela\u00e7\u00e3o ao c\u00e1lculo do PIS\/Cofins"},"content":{"rendered":"<style>.wp-block-kadence-spacer.kt-block-spacer-_bfce73-1a .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_bfce73-1a .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_bfce73-1a\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<p>Situa\u00e7\u00e3o similar \u00e0s taxas de cart\u00f5es de d\u00e9bito e cr\u00e9dito no c\u00e1lculo do PIS\/Cofins (<a href=\"https:\/\/sincomavi.org.br\/pis-cofins-acao-para-garantir-desconto-da-base-de-calculo\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>veja aqui<\/strong><\/a>) ocorre em rela\u00e7\u00e3o ao IPI e ICMS incidente na etapa &#8211; o desrespeito \u00e0s Leis 10637\/2002 e 10833\/2003, que institu\u00edram o sistema n\u00e3o cumulativo de tributa\u00e7\u00e3o e a autoriza\u00e7\u00e3o de desconto de cr\u00e9ditos em rela\u00e7\u00e3o aos custos, despesas e encargos.<\/p>\n\n\n\n<p>Para entender o caso, a <a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=15304&amp;visao=anotado\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Instru\u00e7\u00e3o Normativa 404\/2004<\/strong><\/a> da Receita Federal, que regulamentava a apura\u00e7\u00e3o do PIS\/Cofins, em obedi\u00eancia a Lei n\u00aa 10.833\/2003, estabelecia na apura\u00e7\u00e3o do cr\u00e9dito decorrente da aquisi\u00e7\u00e3o de bens para revenda a obriga\u00e7\u00e3o do contribuinte levar em considera\u00e7\u00e3o o valor do IPI e do ICMS incidente na etapa.<\/p>\n\n\n\n<p>O julgamento do Recurso Extraordin\u00e1rio 574.706\/PR, favor\u00e1vel aos contribuintes, obrigou a Receita Federal a editar a IN RFB n\u00b0 1.911\/2019, revogando a IN RFB 404\/2004, e regulamentando a apura\u00e7\u00e3o, a cobran\u00e7a, a fiscaliza\u00e7\u00e3o, a arrecada\u00e7\u00e3o e a administra\u00e7\u00e3o do PIS\/Cofins. No entanto, houve uma omiss\u00e3o acerca da considera\u00e7\u00e3o do ICMS na opera\u00e7\u00e3o da aquisi\u00e7\u00e3o para fins de c\u00e1lculo do cr\u00e9dito decorrente da n\u00e3o cumulatividade. Diante dessa ilegalidade, o Sincomavi decidiu ingressar na Justi\u00e7a como forma de representar a categoria e reestabelecer seus direitos.<\/p>\n\n\n\n<p>Em 27 de julho de 2022, houve uma decis\u00e3o favor\u00e1vel \u00e0 medida liminar favor\u00e1vel aos contribuintes. No entanto, a Fazenda Nacional se manifestou em 08 de agosto e o caso permanece em aberto na Justi\u00e7a.<\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_aec560-81 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_aec560-81 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_aec560-81\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Situa\u00e7\u00e3o similar \u00e0s taxas de cart\u00f5es de d\u00e9bito e cr\u00e9dito no c\u00e1lculo do PIS\/Cofins (veja aqui) ocorre em rela\u00e7\u00e3o ao IPI e ICMS incidente na etapa &#8211; o desrespeito \u00e0s Leis 10637\/2002 e 10833\/2003, que institu\u00edram o sistema n\u00e3o cumulativo de tributa\u00e7\u00e3o e a autoriza\u00e7\u00e3o de desconto de cr\u00e9ditos em rela\u00e7\u00e3o aos custos, despesas e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8753,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[153],"tags":[1064,1057,1056,882,1047,1049,1050,451,1059,311],"class_list":["post-8752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-acao-na-justica","tag-in-1911-2019","tag-in-404-2004","tag-instrucao-normativa","tag-justica","tag-lei-10637-2002","tag-lei-10833-2003","tag-pis-cofins","tag-re-574706-pr","tag-receita-federal"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/8752","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8752"}],"version-history":[{"count":2,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/8752\/revisions"}],"predecessor-version":[{"id":8755,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/8752\/revisions\/8755"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/media\/8753"}],"wp:attachment":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}