{"id":1357,"date":"2023-10-20T11:07:00","date_gmt":"2023-10-20T11:07:00","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=1357"},"modified":"2024-02-27T15:26:26","modified_gmt":"2024-02-27T15:26:26","slug":"stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/","title":{"rendered":"STJ maintains IPI on transportation between establishments of the same group"},"content":{"rendered":"<p>By unanimous decision, the 2nd Panel of the Superior Court of Justice (STJ) upheld the levy of IPI on the departure of imported products for transportation to establishments of the same economic group. The panel applied to this specific case the understanding adopted in the judgment, under the repetitive appeals procedure, of EREsp 1403532\/SC (Topic 912). In the judgment, held in 2015, it was established that the levy of IPI on the departure of the product for resale is legitimate.<\/p>\n\n\n\n<p>The current case (REsp 1660349\/SC) was judged by the panel after the taxpayer filed an appeal against a single-judge decision by Minister Francisco Falc\u00e3o granting the special appeal by the National Treasury to reform the TRF4 ruling.<\/p>\n\n\n\n<p>The taxpayer&#039;s lawyer, Rodrigo Alarcon, argued in oral arguments that there was no industrialization or transfer of ownership of the products, therefore, there was no possibility of IPI being levied.<\/p>\n\n\n\n<p>The defender also said that Theme 912 does not apply to the specific case. \u201cThe discussion in this process is not a resale operation, but a mere transfer of goods between establishments of the same group\u201d, he argued.<\/p>\n\n\n\n<p>Alarcon also cited precedents from the 1st Panel of the STJ with decisions favorable to the taxpayer in similar discussions, such as REsp 1402138\/RS, judged in 2020, and 1818386\/MG, judged in 2022. However, the panel unanimously followed the rapporteur&#039;s vote.<\/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.jota.info\/tributos-e-empresas\/tributario\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo-20102023\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo-20102023<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Por unanimidade, a 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) manteve a incid\u00eancia do IPI sobre a sa\u00edda de produtos importados para transporte a estabelecimento do mesmo grupo econ\u00f4mico. O colegiado aplicou ao caso concreto o entendimento adotado no julgamento, sob o rito dos recursos repetitivos, do EREsp 1403532\/SC (Tema 912). No julgamento, realizado [&hellip;]<\/p>","protected":false},"author":8,"featured_media":1403,"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":[],"class_list":["post-1357","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ mant\u00e9m IPI sobre transporte entre estabelecimentos do mesmo grupo - 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\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ mant\u00e9m IPI sobre transporte entre estabelecimentos do mesmo grupo - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por unanimidade, a 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) manteve a incid\u00eancia do IPI sobre a sa\u00edda de produtos importados para transporte a estabelecimento do mesmo grupo econ\u00f4mico. O colegiado aplicou ao caso concreto o entendimento adotado no julgamento, sob o rito dos recursos repetitivos, do EREsp 1403532\/SC (Tema 912). No julgamento, realizado [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-20T11:07:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-27T15:26:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2023\/10\/post_003.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1138\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"hsce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hsce\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"STJ mant\u00e9m IPI sobre transporte entre estabelecimentos do mesmo grupo\",\"datePublished\":\"2023-10-20T11:07:00+00:00\",\"dateModified\":\"2024-02-27T15:26:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/\"},\"wordCount\":256,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2023\/10\/post_003.jpg\",\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/\",\"url\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/\",\"name\":\"STJ mant\u00e9m IPI sobre transporte entre estabelecimentos do mesmo grupo - Hands on Solutions\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2023\/10\/post_003.jpg\",\"datePublished\":\"2023-10-20T11:07:00+00:00\",\"dateModified\":\"2024-02-27T15:26:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#primaryimage\",\"url\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2023\/10\/post_003.jpg\",\"contentUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2023\/10\/post_003.jpg\",\"width\":1138,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.hsce.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"STJ mant\u00e9m IPI sobre transporte entre estabelecimentos do mesmo grupo\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.hsce.com.br\/#website\",\"url\":\"https:\/\/www.hsce.com.br\/\",\"name\":\"Hands on Solutions\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.hsce.com.br\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.hsce.com.br\/#organization\",\"name\":\"Hands on Solutions\",\"url\":\"https:\/\/www.hsce.com.br\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png\",\"contentUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png\",\"width\":230,\"height\":68,\"caption\":\"Hands on Solutions\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/hsce-ltda?trk=company_logo\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\",\"name\":\"hsce\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"caption\":\"hsce\"},\"url\":\"https:\/\/www.hsce.com.br\/en\/author\/hsce\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"STJ mant\u00e9m IPI sobre transporte entre estabelecimentos do mesmo grupo - Hands on Solutions","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hsce.com.br\/en\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/","og_locale":"en_US","og_type":"article","og_title":"STJ mant\u00e9m IPI sobre transporte entre estabelecimentos do mesmo grupo - Hands on Solutions","og_description":"Por unanimidade, a 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) manteve a incid\u00eancia do IPI sobre a sa\u00edda de produtos importados para transporte a estabelecimento do mesmo grupo econ\u00f4mico. O colegiado aplicou ao caso concreto o entendimento adotado no julgamento, sob o rito dos recursos repetitivos, do EREsp 1403532\/SC (Tema 912). No julgamento, realizado [&hellip;]","og_url":"https:\/\/www.hsce.com.br\/en\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/","og_site_name":"Hands on Solutions","article_published_time":"2023-10-20T11:07:00+00:00","article_modified_time":"2024-02-27T15:26:26+00:00","og_image":[{"width":1138,"height":400,"url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2023\/10\/post_003.jpg","type":"image\/jpeg"}],"author":"hsce","twitter_misc":{"Written by":"hsce","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#article","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/"},"author":{"name":"hsce","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33"},"headline":"STJ mant\u00e9m IPI sobre transporte entre estabelecimentos do mesmo grupo","datePublished":"2023-10-20T11:07:00+00:00","dateModified":"2024-02-27T15:26:26+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/"},"wordCount":256,"commentCount":0,"publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"image":{"@id":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2023\/10\/post_003.jpg","articleSection":["Not\u00edcias"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/","url":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/","name":"STJ mant\u00e9m IPI sobre transporte entre estabelecimentos do mesmo grupo - Hands on Solutions","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#primaryimage"},"image":{"@id":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2023\/10\/post_003.jpg","datePublished":"2023-10-20T11:07:00+00:00","dateModified":"2024-02-27T15:26:26+00:00","breadcrumb":{"@id":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#primaryimage","url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2023\/10\/post_003.jpg","contentUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2023\/10\/post_003.jpg","width":1138,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.hsce.com.br\/stj-mantem-ipi-sobre-transporte-entre-estabelecimentos-do-mesmo-grupo\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.hsce.com.br\/"},{"@type":"ListItem","position":2,"name":"STJ mant\u00e9m IPI sobre transporte entre estabelecimentos do mesmo grupo"}]},{"@type":"WebSite","@id":"https:\/\/www.hsce.com.br\/#website","url":"https:\/\/www.hsce.com.br\/","name":"Hands on Solutions","description":"","publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hsce.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.hsce.com.br\/#organization","name":"Hands on Solutions","url":"https:\/\/www.hsce.com.br\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png","contentUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png","width":230,"height":68,"caption":"Hands on Solutions"},"image":{"@id":"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/hsce-ltda?trk=company_logo"]},{"@type":"Person","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33","name":"hsce","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","caption":"hsce"},"url":"https:\/\/www.hsce.com.br\/en\/author\/hsce\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/comments?post=1357"}],"version-history":[{"count":1,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1357\/revisions"}],"predecessor-version":[{"id":1358,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1357\/revisions\/1358"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/media\/1403"}],"wp:attachment":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/media?parent=1357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/categories?post=1357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/tags?post=1357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}