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{"id":13353,"date":"2024-01-22T17:31:44","date_gmt":"2024-01-22T20:31:44","guid":{"rendered":"https:\/\/fonsecamoreti.com.br\/?p=13353"},"modified":"2024-01-24T09:05:54","modified_gmt":"2024-01-24T12:05:54","slug":"stf-exclui-os-creditos-presumidos-de-ipi-da-base-de-calculo-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/fonsecamoreti.com.br\/en\/stf-exclui-os-creditos-presumidos-de-ipi-da-base-de-calculo-do-pis-cofins\/","title":{"rendered":"STF exclui os cr\u00e9ditos presumidos de IPI da base de c\u00e1lculo do PIS\/COFINS"},"content":{"rendered":"

STF exclui os cr\u00e9ditos presumidos de IPI da base de c\u00e1lculo do PIS\/COFINS<\/strong><\/p>\n

Por maioria, o Supremo Tribunal Federal decidiu que os contribuintes podem excluir os cr\u00e9ditos presumidos de IPI oriundos de aquisi\u00e7\u00e3o de mat\u00e9ria prima utilizada na fabrica\u00e7\u00e3o de produto destinado \u00e0 exporta\u00e7\u00e3o da base de c\u00e1lculo do PIS e da Cofins (RE n\u00ba 593.544 \u2013 Tema 504).<\/p>\n

Segundo entendimento do Relator, Ministro Lu\u00eds Roberto Barroso, os cr\u00e9ditos presumidos de IPI, embora constituam receita, n\u00e3o podem ser considerados como faturamento e, portanto, n\u00e3o sofrem a incid\u00eancia do PIS e Cofins.<\/p>","protected":false},"excerpt":{"rendered":"

STF exclui os cr\u00e9ditos presumidos de IPI da base de c\u00e1lculo do PIS\/COFINS Por maioria, o Supremo Tribunal Federal decidiu que os contribuintes podem excluir os cr\u00e9ditos presumidos de IPI oriundos de aquisi\u00e7\u00e3o de mat\u00e9ria prima utilizada na fabrica\u00e7\u00e3o de produto destinado \u00e0 exporta\u00e7\u00e3o da base de c\u00e1lculo do PIS e da Cofins (RE n\u00ba […]<\/p>","protected":false},"author":2,"featured_media":13354,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[12],"tags":[],"class_list":["post-13353","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/13353","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/comments?post=13353"}],"version-history":[{"count":2,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/13353\/revisions"}],"predecessor-version":[{"id":13389,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/13353\/revisions\/13389"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/media\/13354"}],"wp:attachment":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/media?parent=13353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/categories?post=13353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/tags?post=13353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}