{"id":721,"date":"2022-02-16T15:50:49","date_gmt":"2022-02-16T18:50:49","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/carf-afasta-ipi-de-estabelecimento-equiparado-a-industrial\/"},"modified":"2026-09-29T19:24:42","modified_gmt":"2026-09-29T22:24:42","slug":"carf-afasta-ipi-de-estabelecimento-equiparado-a-industrial","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/carf-afasta-ipi-de-estabelecimento-equiparado-a-industrial\/","title":{"rendered":"CARF afasta IPI de estabelecimento equiparado a industrial"},"content":{"rendered":"<p>A 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de<br \/>\nRecursos Fiscais (CARF),&nbsp;\u00f3rg\u00e3o colegiado integrante do Minist\u00e9rio da<br \/>\nFazenda, que tem por finalidade julgar recursos administrativos&nbsp;referentes<br \/>\na tributos administrados pela Receita Federal do Brasil (RFB), por desempate<br \/>\npr\u00f3-contribuinte (5&#215;5), entendeu que a suspens\u00e3o de IPI, prevista no artigo 29<br \/>\nda Lei 10.637\/2002, aplica-se \u00e0 empresa equiparada a industrial (proc.<br \/>\nadm.&nbsp;10830.721612\/2012-62).&nbsp;<\/p>\n<p>Disp\u00f5e o art. 29, da Lei&nbsp;10.637\/2002,<br \/>\nque:<\/p>\n<p><em>&#8220;As mat\u00e9rias-primas, os produtos<br \/>\nintermedi\u00e1rios e os materiais de embalagem, destinados a estabelecimento que se<br \/>\ndedique, preponderantemente, \u00e0 elabora\u00e7\u00e3o de produtos classificados nos<br \/>\nCap\u00edtulos 2, 3, 4, 7, 8, 9, 10, 11, 12, 15, 16, 17, 18, 19, 20, 23 (exceto<br \/>\nc\u00f3digos 2309.10.00 e 2309.90.30 e Ex-01 no c\u00f3digo 2309.90.90), 28, 29, 30, 31 e<br \/>\n64, no c\u00f3digo 2209.00.00 e 2501.00.00, e nas posi\u00e7\u00f5es 21.01 a 21.05.00, da<br \/>\nTabela de Incid\u00eancia do Imposto sobre Produtos Industrializados &#8211; TIPI,<br \/>\ninclusive aqueles a que corresponde a nota\u00e7\u00e3o NT (n\u00e3o tributados), sair\u00e3o do<br \/>\nestabelecimento industrial com suspens\u00e3o do referido imposto.&#8221;<\/em><\/p>\n<p>No caso em quest\u00e3o, uma empresa montadora de autom\u00f3veis, ao<br \/>\nrealizar importa\u00e7\u00e3o dos produtos para outras empresas, considerou ter o direito<br \/>\n\u00e0 suspens\u00e3o do IPI. Ao analisar o cen\u00e1rio, a&nbsp;Receita<br \/>\nFederal entendeu por lavrar um Auto de Infra\u00e7\u00e3o determinando o&nbsp;recolhimento<br \/>\ndo imposto, j\u00e1 que n\u00e3o se aplicaria o benef\u00edcio fiscal em quest\u00e3o para<br \/>\nestabelecimento equiparado a industrial.<\/p>\n<p>Ao julgar o processo, o relator conselheiro&nbsp;Jorge Olmiro Lock<br \/>\nFreire,&nbsp;representante da Fazenda, seguiu o mesmo entendimento da<br \/>\nfiscaliza\u00e7\u00e3o, de que o benef\u00edcio fiscal n\u00e3o se aplicaria a estabelecimentos<br \/>\nequiparados a industrial. Seu voto foi seguido por outros quatro conselheiros.&nbsp;<\/p>\n<p>No entanto, foi vencedora a posi\u00e7\u00e3o da conselheira Tatiana Midori<br \/>\nMigiyama, que abriu diverg\u00eancia ao voto relator. Para a conselheira, o<br \/>\ncontribuinte \u00e9, em sua ess\u00eancia, uma ind\u00fastria automotiva e, portanto, tem<br \/>\ndireito \u00e0 desonera\u00e7\u00e3o das importa\u00e7\u00f5es, como estabelece o artigo 29 da Lei<br \/>\n10.637\/2002. Seu voto tamb\u00e9m foi seguido por outros quatro conselheiros.&nbsp;<\/p>\n<p>E,&nbsp;pelo novo crit\u00e9rio de desempate pr\u00f3-contribuinte, o CARF<br \/>\nafastou o IPI da empresa equiparada a industrial.&nbsp;<\/p>\n<p>O recente julgamento representa uma grande conquista para os<br \/>\ncontribuintes, pois \u00e9 a&nbsp;primeira vit\u00f3ria sobre o tema na inst\u00e2ncia m\u00e1xima<br \/>\ndo CARF.<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira, Araujo, Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar os contribuintes e demais entidades de classe que possuem interesse em obter maiores informa\u00e7\u00f5es sobre a mat\u00e9ria.<\/p>\n<p class=\"has-text-align-center\"><strong>Lucas Munhoz Filho&nbsp;<\/strong><\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:lucas.munhoz@hondatar.com.br\">lucas.munhoz@hondatar.com.br<\/a><\/p>\n<p class=\"has-text-align-center\"><strong>Daniela Franulovic<\/strong><\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p class=\"has-text-align-center\"><strong>Renata Souza Rocha<\/strong><\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (CARF),&nbsp;\u00f3rg\u00e3o colegiado [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-721","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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