{"id":1294,"date":"2023-05-29T14:51:00","date_gmt":"2023-05-29T14:51:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1294"},"modified":"2023-05-30T16:38:56","modified_gmt":"2023-05-30T16:38:56","slug":"juiz-autoriza-recebimento-de-credito-de-pis-cofins-sobre-parcela-do-icms","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/juiz-autoriza-recebimento-de-credito-de-pis-cofins-sobre-parcela-do-icms\/","title":{"rendered":"Judge authorizes receipt of PIS\/Cofins credit on ICMS installment"},"content":{"rendered":"<p>There is no necessary correlation between the exclusion of ICMS from the PIS\/Cofins calculation basis and its inclusion in the right to credit. The decision of the Supreme Federal Court on the subject also did not change the way these credits are calculated, which continue to comply with current legislation.<\/p>\n\n\n\n<p>With this understanding, Judge Paulo Bueno de Azevedo, of the 2nd Federal Court of Mogi das Cruzes, granted, in a preliminary decision, the recognition of the right of a company to appropriate PIS and Cofins credits on the value of ICMS incident on operations of goods acquired and services taken, in a direction contrary to that determined by Provisional Measure 1159, published in January of this year by the federal government.<\/p>\n\n\n\n<p>As the judge recalled, RE No. 574,706, which dealt with the issue and was judged by the Supreme Court with general repercussions, established that ICMS does not form the calculation basis for the purposes of levying PIS and Cofins. The decision, however, \u201cat no point deals with the calculation basis for PIS\/Cofins credits, much less with regard to the inclusion of ICMS in such calculation basis.\u201d<\/p>\n\n\n\n<p>\u201cThe PIS\/Cofins credit did not take into account the actual amount paid in taxation. Therefore, there is no necessary correlation between the exclusion of ICMS from the PIS\/Cofins calculation basis and its inclusion in the right to credit. ICMS paid on the acquisition of inputs continues to be a non-recoverable tax. Therefore, it can be seen, at least in this summary analysis, that the exclusion of ICMS from the PIS\/Cofins credit basis violates non-cumulativeness.\u201d<\/p>\n\n\n\n<p>In the case under judgment, a S\u00e3o Paulo food company, a non-cumulative PIS and Cofins taxpayer, initially sought recognition in the 1st Federal Court of Mogi das Cruzes that the inclusion of ICMS in the calculation basis of the contribution was undue after March 16, 2017, the date stipulated by the Supreme Court when it decided the matter with general repercussions.<\/p>\n\n\n\n<p>The company obtained a favorable decision, but in January of this year, the government enacted a provisional measure that once again limited, as of May 1st, the right of taxpayers to the ICMS portion of the PIS and Cofins credit base.<\/p>\n\n\n\n<p>In its argument, the company states that \u201cif it is subject to the effects of the MP, it implies a violation of res judicata and that the change in Laws No. 10,637\/02 and 10,833\/03 should have been made by means of a complementary law, and not by a provisional measure\u201d.<\/p>\n\n\n\n<p>For the judge of the 2nd Federal Court of Mogi das Cruzes, \u201cvalues that do not constitute revenue or income cannot, therefore, be included in the calculation basis for PIS and Cofins\u201d.<\/p>\n\n\n\n<p>The company&#039;s defense was sponsored by lawyers Fernando Andrade Vieira and Felipe Mano Monteiro do Pa\u00e7o.<\/p>\n\n\n\n<p>Click <strong><a href=\"https:\/\/www.conjur.com.br\/dl\/juiz-autoriza-recebimento-credito.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><\/strong> to read the decision<\/p>\n\n\n\n<p>Case 5001361-70.2023.4.03.6133<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source: <a href=\"https:\/\/www.conjur.com.br\/2023-mai-29\/juiz-libera-credito-piscofins-parcela-icms\">https:\/\/www.conjur.com.br\/2023-mai-29\/juiz-libera-credito-piscofins-parcela-icms<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>N\u00e3o existe correla\u00e7\u00e3o necess\u00e1ria entre a exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS\/Cofins e a sua inclus\u00e3o no direito de cr\u00e9dito. A decis\u00e3o do Supremo Tribunal Federal sobre o tema tampouco alterou a forma de apura\u00e7\u00e3o desses cr\u00e9ditos, que permanecem atendendo \u00e0 legisla\u00e7\u00e3o vigente. Com esse entendimento, o juiz Paulo Bueno de Azevedo, [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[90,88,102,521,89],"class_list":["post-1294","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-cofins","tag-credito","tag-icms-2","tag-parcela","tag-pis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Juiz autoriza recebimento de cr\u00e9dito de PIS\/Cofins sobre parcela do ICMS - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/juiz-autoriza-recebimento-de-credito-de-pis-cofins-sobre-parcela-do-icms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Juiz autoriza recebimento de cr\u00e9dito de PIS\/Cofins sobre parcela do ICMS - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"N\u00e3o existe correla\u00e7\u00e3o necess\u00e1ria entre a exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS\/Cofins e a sua inclus\u00e3o no direito de cr\u00e9dito. A decis\u00e3o do Supremo Tribunal Federal sobre o tema tampouco alterou a forma de apura\u00e7\u00e3o desses cr\u00e9ditos, que permanecem atendendo \u00e0 legisla\u00e7\u00e3o vigente. 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