{"id":1013,"date":"2019-11-29T12:01:01","date_gmt":"2019-11-29T15:01:01","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/embargos-de-declaracao-da-uniao-relativos-a-exclusao-do-icms-da-apuracao-do-pis-e-cofins-sao-retirados-da-pauta-do-stf\/"},"modified":"2026-09-29T19:25:06","modified_gmt":"2026-09-29T22:25:06","slug":"embargos-de-declaracao-da-uniao-relativos-a-exclusao-do-icms-da-apuracao-do-pis-e-cofins-sao-retirados-da-pauta-do-stf","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/embargos-de-declaracao-da-uniao-relativos-a-exclusao-do-icms-da-apuracao-do-pis-e-cofins-sao-retirados-da-pauta-do-stf\/","title":{"rendered":"Embargos de Declara\u00e7\u00e3o da Uni\u00e3o Relativos \u00e0 Exclus\u00e3o do ICMS da Apura\u00e7\u00e3o do PIS e COFINS s\u00e3o Retirados da Pauta do STF"},"content":{"rendered":"<p>Os Embargos de Declara\u00e7\u00e3o interpostos pela Fazenda Nacional contra decis\u00e3o do Supremo Tribunal Federal que decidiu que\u00a0o<a href=\"http:\/\/www.hondatar.com.br\/governo-de-sao-paulo-abre-novo-programa-de-parcelamento-de-icms\/\"> ICMS<\/a> n\u00e3o integra a base de c\u00e1lculo do PIS\u00a0e da COFINS, cujo julgamento estava marcado para o pr\u00f3ximo dia 5\/12, foram retirados da pauta pelo Min. Dias Toffoli.<\/p>\n<p>&nbsp; &nbsp; Como se sabe, ao finalizar o julgamento do&nbsp;<strong>Recurso Extraordin\u00e1rio 574.706<\/strong>, em mar\u00e7o de 2017, com repercuss\u00e3o geral reconhecida, os ministros do STF entenderam que o valor do&nbsp;ICMS n\u00e3o se incorpora ao patrim\u00f4nio do contribuinte e, dessa forma, n\u00e3o pode integrar a base de c\u00e1lculo dessas contribui\u00e7\u00f5es, que s\u00e3o destinadas ao financiamento da seguridade social.<\/p>\n<p>&nbsp; &nbsp;Em dezembro do mesmo ano, a Fazenda Nacional interp\u00f4s Embargos Declarat\u00f3rios, os quais n\u00e3o objetivam a altera\u00e7\u00e3o do julgado propriamente dito, mas sim a modula\u00e7\u00e3o dos seus efeitos, bem como a defini\u00e7\u00e3o da parcela do imposto estadual a ser exclu\u00edda da base de c\u00e1lculo do PIS e da Cofins. Diferentemente dos contribuintes, que defendem a tese que a decis\u00e3o do STF se referiu ao ICMS destacado na nota fiscal de sa\u00edda das mercadorias, a Uni\u00e3o Federal entende que a exclus\u00e3o est\u00e1 limitada ao ICMS efetivamente recolhido ao final de cada per\u00edodo de apura\u00e7\u00e3o, opini\u00e3o esta que j\u00e1 foi formalizada na Solu\u00e7\u00e3o de Consulta Interna Cosit 13\/2018.<\/p>\n<p>&nbsp; &nbsp;Aguarda-se agora a nova inclus\u00e3o dos Embargos de Declara\u00e7\u00e3o nas pr\u00f3ximas pautas de julgamento, para que estes aspectos, que impactam diretamente no valor dos cr\u00e9ditos compens\u00e1veis pelos contribuintes, sejam esclarecidos pelo Plen\u00e1rio do STF.<\/p>\n<p>&nbsp; &nbsp;O Honda, Teixeira, Araujo, Rocha Advogados possui equipe t\u00e9cnica capacitada para auxiliar os contribuintes interessados em maiores informa\u00e7\u00f5es sobre o tema acima.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Os Embargos de Declara\u00e7\u00e3o interpostos pela Fazenda Nacional contra decis\u00e3o do Supremo Tribunal Federal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-1013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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