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{"id":13360,"date":"2024-01-22T17:33:51","date_gmt":"2024-01-22T20:33:51","guid":{"rendered":"https:\/\/fonsecamoreti.com.br\/?p=13360"},"modified":"2024-01-24T09:07:44","modified_gmt":"2024-01-24T12:07:44","slug":"stj-determina-exclusao-do-icms-st-da-base-de-calculo-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/fonsecamoreti.com.br\/en\/stj-determina-exclusao-do-icms-st-da-base-de-calculo-do-pis-cofins\/","title":{"rendered":"STJ determina exclus\u00e3o do ICMS-ST da base de c\u00e1lculo do PIS\/COFINS"},"content":{"rendered":"

No julgamento dos REsp n\u00bas 1.896.678 e 1.958,26, a 1\u00aa Se\u00e7\u00e3o do STJ fixou a tese de que o ICMS-ST n\u00e3o comp\u00f5e a base de c\u00e1lculo da Contribui\u00e7\u00e3o ao PIS e da COFINS devidas pelo contribuinte substitu\u00eddo no regime de substitui\u00e7\u00e3o tribut\u00e1ria progressiva.<\/p>\n

O entendimento adotado pelo STJ decorre do posicionamento firmado pelo STF no julgamento do Tema 69 da repercuss\u00e3o geral (exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS).<\/p>","protected":false},"excerpt":{"rendered":"

No julgamento dos REsp n\u00bas 1.896.678 e 1.958,26, a 1\u00aa Se\u00e7\u00e3o do STJ fixou a tese de que o ICMS-ST n\u00e3o comp\u00f5e a base de c\u00e1lculo da Contribui\u00e7\u00e3o ao PIS e da COFINS devidas pelo contribuinte substitu\u00eddo no regime de substitui\u00e7\u00e3o tribut\u00e1ria progressiva. O entendimento adotado pelo STJ decorre do posicionamento firmado pelo STF no […]<\/p>","protected":false},"author":2,"featured_media":13361,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[12],"tags":[],"class_list":["post-13360","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\/13360","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=13360"}],"version-history":[{"count":2,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/13360\/revisions"}],"predecessor-version":[{"id":13391,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/13360\/revisions\/13391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/media\/13361"}],"wp:attachment":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/media?parent=13360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/categories?post=13360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/tags?post=13360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}