{"id":1557,"date":"2025-03-10T20:01:36","date_gmt":"2025-03-10T20:01:36","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=1557"},"modified":"2025-03-10T20:01:37","modified_gmt":"2025-03-10T20:01:37","slug":"stj-afasta-icms-sobre-operacoes-anteriores-a-exportacao","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/stj-afasta-icms-sobre-operacoes-anteriores-a-exportacao\/","title":{"rendered":"STJ afasta ICMS sobre opera\u00e7\u00f5es anteriores \u00e0 exporta\u00e7\u00e3o"},"content":{"rendered":"

Por unanimidade, a 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) decidiu afastar a cobran\u00e7a de ICMS sobre opera\u00e7\u00f5es de transporte intermunicipal de mercadorias que ser\u00e3o exportadas na etapa seguinte. Saiu vencedor o voto do relator, ministro Francisco Falc\u00e3o, que aplicou ao caso a  S\u00famula 649 do STJ<\/a> , que estabelece a n\u00e3o incid\u00eancia do tributo sobre o servi\u00e7o de transporte interestadual de produtos destinados ao exterior.<\/p>\n\n\n\n

O relator argumentou que a isen\u00e7\u00e3o tribut\u00e1ria do ICMS tem o objetivo de n\u00e3o onerar as opera\u00e7\u00f5es de exporta\u00e7\u00e3o, garantindo competitividade ao produto nacional no mercado internacional.<\/p>\n\n\n\n

A disputa envolvia a empresa Ra\u00edzen Energia e o estado de S\u00e3o Paulo, que defendia que fosse aplicado ao processo o   Tema 475<\/a>   do STF. No precedente, a Corte negou a extens\u00e3o de isen\u00e7\u00e3o a embalagens fabricadas para produtos destinados \u00e0 exporta\u00e7\u00e3o.<\/p>\n\n\n\n

Com o entendimento, Falc\u00e3o negou provimento ao recurso apresentado pelo estado e manteve a decis\u00e3o do Tribunal de Justi\u00e7a do estado de S\u00e3o Paulo (TJSP), que tamb\u00e9m havia aplicado a s\u00famula do STJ ao caso.<\/p>\n\n\n\n

\n

Source:  https:\/\/www.jota.info\/tributos\/stj-afasta-icms-sobre-operacoes-anteriores-a-exportacao<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"

Por unanimidade, a 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) decidiu afastar a cobran\u00e7a de ICMS sobre opera\u00e7\u00f5es de transporte intermunicipal de mercadorias que ser\u00e3o exportadas na etapa seguinte. Saiu vencedor o voto do relator, ministro Francisco Falc\u00e3o, que aplicou ao caso a  S\u00famula 649 do STJ , que estabelece a n\u00e3o incid\u00eancia do tributo sobre o […]<\/p>","protected":false},"author":8,"featured_media":1400,"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":[102,155],"class_list":["post-1557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-icms-2","tag-stj-2"],"yoast_head":"\nSTJ afasta ICMS sobre opera\u00e7\u00f5es anteriores \u00e0 exporta\u00e7\u00e3o - 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-afasta-icms-sobre-operacoes-anteriores-a-exportacao\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ afasta ICMS sobre opera\u00e7\u00f5es anteriores \u00e0 exporta\u00e7\u00e3o - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por unanimidade, a 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) decidiu afastar a cobran\u00e7a de ICMS sobre opera\u00e7\u00f5es de transporte intermunicipal de mercadorias que ser\u00e3o exportadas na etapa seguinte. 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