{"id":1853,"date":"2018-05-21T10:37:58","date_gmt":"2018-05-21T13:37:58","guid":{"rendered":"https:\/\/granda.com.br\/?p=1853"},"modified":"2018-05-21T10:38:55","modified_gmt":"2018-05-21T13:38:55","slug":"1853","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/1853\/","title":{"rendered":"Primeira Se\u00e7\u00e3o define conceito de insumo para creditamento de PIS e Cofins"},"content":{"rendered":"<p>Em julgamento de recurso especial sob o rito dos repetitivos, relatado pelo ministro Napole\u00e3o Nunes Maia Filho, a Primeira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) definiu que, para fins de creditamento de PIS e Cofins, deve ser considerado insumo tudo aquilo que seja imprescind\u00edvel para o desenvolvimento da atividade econ\u00f4mica.<\/p>\n<p>A decis\u00e3o declarou a ilegalidade das Instru\u00e7\u00f5es Normativas 247\/2002 e 404\/2004 da Receita Federal, por considerar que os limites interpretativos previstos nos dois dispositivos restringiram indevidamente o conceito de insumo.<\/p>\n<p>Segundo o ac\u00f3rd\u00e3o, \u201ca aferi\u00e7\u00e3o da essencialidade ou da relev\u00e2ncia daqueles elementos na cadeia produtiva imp\u00f5e an\u00e1lise casu\u00edstica, porquanto sensivelmente dependente de instru\u00e7\u00e3o probat\u00f3ria\u201d. Dessa forma, caber\u00e1 \u00e0s inst\u00e2ncias de origem avaliar se o produto ou o servi\u00e7o constitui elemento estrutural e insepar\u00e1vel do processo produtivo ou da execu\u00e7\u00e3o do servi\u00e7o.<\/p>\n<p><strong>Teses<\/strong><\/p>\n<p>O julgamento do tema, cadastrado sob o n\u00famero\u00a0<a href=\"http:\/\/www.stj.jus.br\/repetitivos\/temas_repetitivos\/?pesquisarPlurais=on&amp;pesquisarSinonimos=on\" target=\"_blank\" rel=\"noopener\"><strong>779<\/strong><\/a>\u00a0no sistema dos repetitivos, fixou as seguintes teses:<\/p>\n<p>\u201c\u00c9 ilegal a disciplina de creditamento prevista nas Instru\u00e7\u00f5es Normativas da SRF 247\/2002 e 404\/2004, porquanto compromete a efic\u00e1cia do sistema de n\u00e3o cumulatividade da contribui\u00e7\u00e3o ao PIS e \u00e0 Cofins, tal como definido nas Leis\u00a0<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10637.htm\" target=\"_blank\" rel=\"noopener\"><strong>10.637\/2002<\/strong><\/a>\u00a0e\u00a0<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/l10.833.htm\" target=\"_blank\" rel=\"noopener\"><strong>10.833\/2003<\/strong><\/a>.\u201d<\/p>\n<p>\u201cO conceito de insumo deve ser aferido \u00e0 luz dos crit\u00e9rios de essencialidade ou relev\u00e2ncia, ou seja, considerando-se a imprescindibilidade ou a import\u00e2ncia de determinado item \u2013 bem ou servi\u00e7o \u2013 para o desenvolvimento da atividade econ\u00f4mica desempenhada pelo contribuinte.\u201d<\/p>\n<p><strong>Recursos repetitivos<\/strong><\/p>\n<p>O C\u00f3digo de Processo Civil de 2015 regula nos artigos 1.036 a 1.041 o julgamento por amostragem, mediante a sele\u00e7\u00e3o de recursos especiais que tenham controv\u00e9rsias id\u00eanticas. Conforme previsto nos artigos 121-A do Regimento Interno do STJ e\u00a0<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13105.htm#art927\" target=\"_blank\" rel=\"noopener\"><strong>927<\/strong><\/a>\u00a0do CPC, a defini\u00e7\u00e3o da tese pelo STJ vai servir de orienta\u00e7\u00e3o \u00e0s inst\u00e2ncias ordin\u00e1rias da Justi\u00e7a, inclusive aos juizados especiais, para a solu\u00e7\u00e3o de casos fundados na mesma quest\u00e3o jur\u00eddica.<\/p>\n<p>A tese estabelecida em repetitivo tamb\u00e9m ter\u00e1 importante reflexo na admissibilidade de recursos para o STJ e em outras situa\u00e7\u00f5es processuais, como a tutela da evid\u00eancia (<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13105.htm#art311\" target=\"_blank\" rel=\"noopener\"><strong>artigo 311<\/strong><\/a>, II, do CPC) e a improced\u00eancia liminar do pedido (<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_ato2015-2018\/2015\/lei\/l13105.htm#art332\" target=\"_blank\" rel=\"noopener\"><strong>artigo 332<\/strong><\/a>\u00a0do CPC).<\/p>\n<p>&nbsp;<\/p>\n<p>Fonte:<a href=\"http:\/\/www.stj.jus.br\/sites\/STJ\/default\/pt_BR\/Comunica%C3%A7%C3%A3o\/noticias\/Not%C3%ADcias\/Primeira-Se%C3%A7%C3%A3o-define-conceito-de-insumo-para-creditamento-de-PIS-e-Cofins\" target=\"_blank\" rel=\"noopener\"> Superior Tribunal de Justi\u00e7a<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em julgamento de recurso especial sob o rito dos repetitivos, relatado pelo ministro Napole\u00e3o Nunes Maia Filho, a Primeira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) definiu que, para fins<span class=\"excerpt-hellip\"> [\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":[6],"tags":[29,85,84,249,31],"ppma_author":[288],"class_list":["post-1853","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-cofins","tag-creditamento","tag-credito","tag-insumo","tag-pis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Primeira Se\u00e7\u00e3o define conceito de insumo para creditamento de PIS e Cofins | 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 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