{"id":817,"date":"2021-05-06T11:53:38","date_gmt":"2021-05-06T14:53:38","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/definicao-da-modulacao-dos-efeitos-da-exclusao-das-bases-de-calculo-do-pis-e-cofins-e-novamente-adiada-para-12-05\/"},"modified":"2026-09-29T19:24:50","modified_gmt":"2026-09-29T22:24:50","slug":"definicao-da-modulacao-dos-efeitos-da-exclusao-das-bases-de-calculo-do-pis-e-cofins-e-novamente-adiada-para-12-05","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/definicao-da-modulacao-dos-efeitos-da-exclusao-das-bases-de-calculo-do-pis-e-cofins-e-novamente-adiada-para-12-05\/","title":{"rendered":"Defini\u00e7\u00e3o da modula\u00e7\u00e3o dos efeitos da exclus\u00e3o das bases de c\u00e1lculo do Pis e Cofins \u00e9 novamente adiada para 12\/05"},"content":{"rendered":"<p>O julgamento dos Embargos de<br \/>\nDeclara\u00e7\u00e3o interpostos pela PGFN que tratam da exclus\u00e3o do ICMS das bases de<br \/>\nc\u00e1lculo do PIS e COFINS foi novamente postergado, dessa vez para a sess\u00e3o<br \/>\nplen\u00e1ria do dia 12\/05.<\/p>\n<p>Originalmente, os Ministros<br \/>\npretendiam analisar o recurso em 29\/04, mas pela complexidade t\u00e9cnica do item<br \/>\nanterior da pauta, que tratava do prazo de validade das patentes, n\u00e3o houve<br \/>\ntempo suficiente para que isso ocorresse, o que o levou a ser reinclu\u00eddo para o<br \/>\ndia 05\/05. <\/p>\n<p>No entanto, na sess\u00e3o de 05\/05, pelo<br \/>\nmesmo motivo, n\u00e3o foi poss\u00edvel a aprecia\u00e7\u00e3o dos Embargos de Declara\u00e7\u00e3o, os<br \/>\nquais j\u00e1 foram reprogramados para o pr\u00f3ximo dia 12\/05.<\/p>\n<p>O objetivo da PGFN \u00e9 duplo: <strong>(i)<\/strong><br \/>\nfixar o marco inicial dos efeitos da decis\u00e3o proferida pelo Tribunal Pleno do<br \/>\nSTF em 03\/2017, que considerou inconstitucional a inclus\u00e3o do ICMS das<br \/>\napura\u00e7\u00f5es do PIS e COFINS e <strong>(ii)<\/strong> quantificar o valor do ICMS a ser<br \/>\nexclu\u00eddo do ICMS do PIS e COFINS. <\/p>\n<p>No primeiro caso, a PGFN postula<br \/>\nque a declara\u00e7\u00e3o de inconstitucionalidade passe a valer somente ap\u00f3s a data do<br \/>\njulgamento dos Embargos de Declara\u00e7\u00e3o. No segundo, a Fazenda Nacional pretende<br \/>\nque os cr\u00e9ditos de PIS e COFINS se limitem \u00e0 parcela do ICMS recolhido ao final<br \/>\nde cada compet\u00eancia (e n\u00e3o ao montante destacado nas notas fiscais de sa\u00edda, como<br \/>\nentendem os contribuintes).<\/p>\n<p>O Honda, Teixeira, Ara\u00fajo e Rocha<br \/>\nAdvogados permanece atento \u00e0s constantes altera\u00e7\u00f5es da legisla\u00e7\u00e3o e<br \/>\njurisprud\u00eancia tribut\u00e1ria, e mant\u00e9m sua equipe de advogados \u00e0 disposi\u00e7\u00e3o para<br \/>\nesclarecer estes e outros temas do seu interesse.<\/p>\n<p><strong>R\u00e9gis Pallotta Trigo<\/strong><\/p>\n<p><a href=\"mailto:regis.trigo@hondatar.com.br\">regis.trigo@hondatar.com.br<\/a><\/p>\n<p><strong>Daniela Franulovic<\/strong><\/p>\n<p><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p><strong>Renata Souza Rocha<\/strong><\/p>\n<p><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O julgamento dos Embargos de Declara\u00e7\u00e3o interpostos pela PGFN que tratam da exclus\u00e3o do [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-817","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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