{"id":836,"date":"2021-03-22T11:47:11","date_gmt":"2021-03-22T14:47:11","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/exclusao-do-icms-da-base-do-pis-e-cofins-na-pauta-do-stf\/"},"modified":"2026-09-29T19:24:52","modified_gmt":"2026-09-29T22:24:52","slug":"exclusao-do-icms-da-base-do-pis-e-cofins-na-pauta-do-stf","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/exclusao-do-icms-da-base-do-pis-e-cofins-na-pauta-do-stf\/","title":{"rendered":"Exclus\u00e3o do ICMS da base do PIS e COFINS na pauta do STF"},"content":{"rendered":"<p>O Ministro Luiz Fux, &nbsp;Presidente do Supremo, incluiu na pauta do dia 29\/04 o julgamento dos embargos de declara\u00e7\u00e3o opostos pela Uni\u00e3o contra o ac\u00f3rd\u00e3o proferido no RE 574.706, no qual foi fixada a tese de que \u201co ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo para a incid\u00eancia do PIS e da COFINS.<\/p>\n<p>A Uni\u00e3o busca pela modula\u00e7\u00e3o dos efeitos do ac\u00f3rd\u00e3o proferido em mar\u00e7o\/2017 para que passe a produzir efeitos somente a partir da decis\u00e3o a respeito dos embargos de declara\u00e7\u00e3o e, ainda, para declarar que o ICMS a ser exclu\u00eddo da base de PIS e COFINS seja o recolhido, e n\u00e3o o destacado na nota fiscal.<\/p>\n<p>Apesar da mat\u00e9ria ainda estar pendente de defini\u00e7\u00e3o no STF, desde 2018 h\u00e1 grande inseguran\u00e7a dos contribuintes quanto ao crit\u00e9rio de c\u00e1lculo, na medida em que a edi\u00e7\u00e3o da Solu\u00e7\u00e3o de Consulta Interna COSIT 13\/2018 vincula auditores fiscais federais ao entendimento de que o valor do ICMS a ser exclu\u00eddo \u00e9 o recolhido (isto \u00e9, ap\u00f3s a compensa\u00e7\u00e3o de d\u00e9bitos e cr\u00e9ditos). Mesmo contribuintes com decis\u00e3o judicial transitada em julgado est\u00e3o inseguros sobre seus cr\u00e9ditos habilitados e eventualmente compensados, pois aguardam o desfecho do leading case a respeito do ICMS a ser exclu\u00eddo. &nbsp;<\/p>\n<p>O julgamento dos embargos de declara\u00e7\u00e3o da Uni\u00e3o pode ser definitivo para garantir a seguran\u00e7a dos contribuintes quanto ao cr\u00e9dito a ser compensado ao final da a\u00e7\u00e3o judicial.<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira, Araujo, Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para maiores esclarecimentos a respeito do presente tema.<\/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 Ministro Luiz Fux, &nbsp;Presidente do Supremo, incluiu na pauta do dia 29\/04 o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1114,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-836","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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