{"id":834,"date":"2021-03-24T17:54:33","date_gmt":"2021-03-24T20:54:33","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/stf-julga-processos-que-discutem-a-inclusao-da-capatazia-no-valor-aduaneiro\/"},"modified":"2026-09-29T19:24:52","modified_gmt":"2026-09-29T22:24:52","slug":"stf-julga-processos-que-discutem-a-inclusao-da-capatazia-no-valor-aduaneiro","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/stf-julga-processos-que-discutem-a-inclusao-da-capatazia-no-valor-aduaneiro\/","title":{"rendered":"STF julga processos que discutem a inclus\u00e3o da capatazia no valor aduaneiro"},"content":{"rendered":"<p>Por ocasi\u00e3o do julgamento dos Agravos em Recursos Extraordin\u00e1rios 1.298.840 e 1.305.313, o Supremo Tribunal Federal proferiu ac\u00f3rd\u00e3o adotando o entendimento de que a mat\u00e9ria relativa aos gastos com capatazia na base de c\u00e1lculo do valor aduaneiro possui vi\u00e9s infraconstitucional, n\u00e3o justificando a an\u00e1lise do m\u00e9rito por parte da Suprema Corte.<\/p>\n<p>De acordo com o relator, o Ministro Presidente Luiz Fux, o pleito formulado pelos contribuintes em ambos os Agravos em Recursos Extraordin\u00e1rios interpostos demandaria a an\u00e1lise da respectiva legisla\u00e7\u00e3o infraconstitucional envolvida, o que demonstra inviabilidade no \u00e2mbito do Recurso Extraordin\u00e1rio. O referido entendimento foi seguido pelos demais ministros do STF em sede de Agravo Interno.<\/p>\n<p>O tema em comento tamb\u00e9m j\u00e1 foi analisado pelo Superior Tribunal de Justi\u00e7a, sob a sistem\u00e1tica dos recursos repetitivos, quando do julgamento dos Recursos Especiais 1.799.306, 1.799.308 e 1.799.309, em que prevaleceu a tese fazend\u00e1ria, no sentido de que a capatazia deve compor o valor aduaneiro e, portanto, a base de c\u00e1lculo dos tributos federais incidentes na importa\u00e7\u00e3o.<\/p>\n<p>Desta forma, o desfecho atribu\u00eddo pelo STF e pelo STJ afeta diretamente os contribuintes importadores que discutem judicialmente a respeito da inclus\u00e3o da capatazia na base de c\u00e1lculo do valor aduaneiro, bem como acarreta em aumento da carga tribut\u00e1ria dos tributos incidentes na importa\u00e7\u00e3o. &nbsp;<\/p>\n<p>A \u00e1rea de Com\u00e9rcio Internacional do Honda, Teixeira, Araujo, Rocha, Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem maiores informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p><strong>Felipe Rainato Silva<\/strong><\/p>\n<p><a href=\"mailto:fabio@hondatar.com.br\">felipe.silva@hondatar.com.br<\/a><\/p>\n<p><strong>Rita de C\u00e1ssia Correard Teixeira<\/strong><\/p>\n<p><a href=\"mailto:teixeira@hondatar.com.br\">teixeira@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por ocasi\u00e3o do julgamento dos Agravos em Recursos Extraordin\u00e1rios 1.298.840 e 1.305.313, o Supremo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1113,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-834","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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