{"id":1672,"date":"2017-03-16T12:04:32","date_gmt":"2017-03-16T15:04:32","guid":{"rendered":"https:\/\/granda.com.br\/en\/?p=1672"},"modified":"2017-03-16T12:04:32","modified_gmt":"2017-03-16T15:04:32","slug":"inclusao-icms-na-base-de-calculo-piscofins-e-inconstitucional","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/inclusao-icms-na-base-de-calculo-piscofins-e-inconstitucional\/","title":{"rendered":"Inclus\u00e3o do ICMS na base de c\u00e1lculo do PIS\/Cofins \u00e9 inconstitucional"},"content":{"rendered":"

Ontem, dia 15 de mar\u00e7o de 2017, o Supremo Tribunal Federal julgou, por maioria de votos, a inconstitucionalidade da inclus\u00e3o do ICMS na base de c\u00e1lculo do PIS e da COFINS.<\/p>\n

A ministra C\u00e1rmen L\u00facia, proferiu o voto condutor e vencedor no sentido de que o ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo das duas contribui\u00e7\u00f5es sociais. Acompanharam seu voto a Ministra Rosa Weber e os Ministros Luiz Fux, Ricardo Lewandowski, Marco Aur\u00e9lio e o Celso de Mello.<\/p>\n

Em sentido contr\u00e1rio, votaram os Ministros Edson Fachin, que abriu a diverg\u00eancia, seguido por Lu\u00eds Roberto Barroso, Dias Toffoli e Gilmar Mendes.<\/p>\n

\u201cSe a lei pudesse chamar de faturamento o que faturamento n\u00e3o \u00e9, e a toda evid\u00eancia empresas n\u00e3o faturam ICMS, cairia por terra o r\u00edgido esquema de prote\u00e7\u00e3o ao contribuinte tra\u00e7ado pela Constitui\u00e7\u00e3o\u201d,<\/em>\u00a0disse o ministro Celso de Mello em seu voto.<\/p>\n

O tema teve importante desfecho aos contribuintes, ap\u00f3s a espera de quase 20 anos, tendo em vista que a decis\u00e3o do STF autoriza as empresas a exclu\u00edrem o ICMS da base de c\u00e1lculo do PIS e da COFINS.<\/p>\n

O procedimento de n\u00e3o mais incluir o ICMS na base de c\u00e1lculo das referidas contribui\u00e7\u00f5es poder\u00e1 ser adotado por todas as empresas, a partir da data da publica\u00e7\u00e3o do ac\u00f3rd\u00e3o proferido pelo STF, independentemente se ingressaram com a a\u00e7\u00e3o judicial para discutir a quest\u00e3o, pois o caso julgado ontem (RE 574.706\/PR) foi tema de repercuss\u00e3o geral.<\/p>\n

Entretanto, apenas os contribuintes que ingressarem com a a\u00e7\u00e3o judicial poder\u00e3o restituir os valores indevidamente recolhidos a t\u00edtulo de PIS e COFINS dos \u00faltimos 5 anos.<\/p>\n

Isso porque no julgamento de ontem, a ministra C\u00e1rmen L\u00facia explicou que n\u00e3o consta nos autos do processo nenhum pleito de modula\u00e7\u00e3o de efeitos, que poderia eventualmente amesquinhar o direito dos contribuintes, solicita\u00e7\u00e3o esta somente teria sido feita na tribuna do STF pela Procuradoria da Fazenda Nacional. N\u00e3o havendo requerimento nos autos, n\u00e3o se vota modula\u00e7\u00e3o, esclareceu a relatora. Contudo, ela destacou que o Tribunal pode vir a enfrentar o tema em embargos de declara\u00e7\u00e3o interpostos com essa finalidade e trazendo elementos para a an\u00e1lise.<\/p>\n

Nesse sentido, \u00e9 poss\u00edvel se depreender que as empresas que ainda n\u00e3o pleitearam seu direito de restitui\u00e7\u00e3o\/compensa\u00e7\u00e3o dos valores indevidamente recolhidos de PIS e COFINS, calculados com a base majorada pelo ICMS, dos \u00faltimos 5 anos, ainda poder\u00e3o faz\u00ea-lo at\u00e9 que seja proferida decis\u00e3o do STF modulando os efeitos da decis\u00e3o. Ademais, cumpre destacar que o mesmo entendimento poder\u00e1 motivar a discuss\u00e3o acerca da exclus\u00e3o do ICMS\/ISS da base de c\u00e1lculo da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta \u2013 CPRB (desonera\u00e7\u00e3o de folha), bem como a exclus\u00e3o do ISS da base de c\u00e1lculo do PIS e da COFINS, tal como entendimento do julgamento de ontem.<\/p>\n

Colocamo-nos \u00e0 disposi\u00e7\u00e3o para lhes assessorar nesse sentido.<\/p>\n

Atenciosamente,<\/p>\n

Luis Granda \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 e \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Gabriela Semeghini<\/p>\n

granda@granda.com.br<\/a> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0gabriela@granda.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ontem, dia 15 de mar\u00e7o de 2017, o Supremo Tribunal Federal julgou, por maioria de votos, a inconstitucionalidade da inclus\u00e3o do ICMS na base de c\u00e1lculo do PIS e da [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[131],"ppma_author":[288],"class_list":["post-1672","post","type-post","status-publish","format-standard","hentry","category-noticias-en","tag-stf"],"yoast_head":"\nInclus\u00e3o do ICMS na base de c\u00e1lculo do PIS\/Cofins \u00e9 inconstitucional | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Granda Advogados oferece assessoria jur\u00eddica multidisciplinar, consultiva e contenciosa, nas diversas \u00e1reas do Direito Empresarial.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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