{"id":674,"date":"2025-12-17T11:18:52","date_gmt":"2025-12-17T14:18:52","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/aprovada-a-redacao-final-do-plp-108-2024\/"},"modified":"2026-09-29T19:24:39","modified_gmt":"2026-09-29T22:24:39","slug":"aprovada-a-redacao-final-do-plp-108-2024","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/aprovada-a-redacao-final-do-plp-108-2024\/","title":{"rendered":"Aprovada a reda\u00e7\u00e3o final do PLP 108\/2024, que regulamenta a Reforma Tribut\u00e1ria do Consumo"},"content":{"rendered":"

O Plen\u00e1rio da C\u00e2mara dos Deputados concluiu, em 16\/12\/2025, a aprecia\u00e7\u00e3o dos destaques do Projeto de Lei Complementar (PLP) n\u00b0 108\/2024, que versavam sobre altera\u00e7\u00f5es no art. 174 do Substitutivo do Senado Federal, quanto a dispositivos da Lei Complementar 214\/2025, que regulamentou a Reforma Tribut\u00e1ria do Consumo.<\/p>\n

O \u00fanico ponto objeto de vota\u00e7\u00e3o foi o inciso II, \u00a7 2\u00ba, Art. 422 da LCP 214\/2025. Os deputados recusaram a emenda do Senado, que estabelecia a al\u00edquota m\u00e1xima de 2% (dois por cento) de imposto seletivo para as opera\u00e7\u00f5es com bebidas a\u00e7ucaradas.<\/p>\n

Os demais pontos foram acordados pelos parlamentares.<\/p>\n

Foi rejeitada a modifica\u00e7\u00e3o proposta pelo Senado referente ao inciso II do \u00a7 14 no art. 22 da LCP 214\/2025, que trata da responsabilidade solid\u00e1ria, pelo pagamento do IBS e da CBS, das plataformas digitais, ainda que domiciliadas no exterior, com o fornecedor residente e domiciliado no Pa\u00eds, caso ele seja contribuinte e n\u00e3o emita documento fiscal eletr\u00f4nico no valor da opera\u00e7\u00e3o realizada por meio da plataforma.<\/p>\n

Os deputados validaram dois destaques acolhendo as mudan\u00e7as feitas pelos senadores quanto ao: (i) art. 146 da LCP 214\/2025, que reduz a zero as al\u00edquotas do IBS e da CBS sobre o fornecimento dos medicamentos registrados na Anvisa, desde que destinados, de acordo com o registro sanit\u00e1rio, a doen\u00e7as raras; doen\u00e7as negligenciadas; oncologia; diabetes; HIV\/aids e outras infec\u00e7\u00f5es sexualmente transmiss\u00edveis (IST); doen\u00e7as cardiovasculares; e Programa Farm\u00e1cia Popular do Brasil ou equivalente, bem como dos medicamentos registrados na Anvisa quando adquiridos por \u00f3rg\u00e3os da administra\u00e7\u00e3o p\u00fablica direta, por autarquias e por funda\u00e7\u00f5es p\u00fablicas; adquiridos por entidades de sa\u00fade imunes ao IBS e \u00e0 CBS que possuam Cebas por comprovarem a presta\u00e7\u00e3o de servi\u00e7os ao SUS; ou classificados como soros ou vacinas, conforme regulamenta\u00e7\u00e3o sanit\u00e1ria espec\u00edfica; e (ii) ao art. 293 da LCP 214\/2025, que trata do Regime de Tributa\u00e7\u00e3o Espec\u00edfica do Futebol \u2013 TEF para as Sociedades An\u00f4nimas de Futebol \u2013 SAF.<\/p>\n

A equipe do Tribut\u00e1rio Consultivo do Hondatar Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n

Edson Takashi Kondo<\/p>\n

edson.kondo@hondatar.com.br<\/a><\/p>\n

\u00c9rica Fernanda da Cruz Nascimento<\/p>\n

erica.cruz@hondatar.com.br<\/a><\/p>\n

Carla Bernardini de Araujo<\/p>\n

carla.bernardini@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

O Plen\u00e1rio da C\u00e2mara dos Deputados concluiu, em 16\/12\/2025, a aprecia\u00e7\u00e3o dos destaques do […]<\/p>\n","protected":false},"author":1,"featured_media":1116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"\nAprovada a reda\u00e7\u00e3o final do PLP 108\/2024, que regulamenta a Reforma Tribut\u00e1ria do Consumo - HONDATAR Advogados<\/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.hondatar.com.br\/en\/aprovada-a-redacao-final-do-plp-108-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aprovada a reda\u00e7\u00e3o final do PLP 108\/2024, que regulamenta a Reforma Tribut\u00e1ria do Consumo - 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