{"id":1675,"date":"2025-05-28T17:25:17","date_gmt":"2025-05-28T17:25:17","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=1675"},"modified":"2025-05-28T17:25:17","modified_gmt":"2025-05-28T17:25:17","slug":"stj-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/stj-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus\/","title":{"rendered":"The Superior Court of Justice (STJ) will define the incidence of PIS\/Cofins taxes on sales to the Manaus Free Trade Zone."},"content":{"rendered":"<p class=\"wp-block-paragraph\">On the same day, the committee will also decide whether PIS and Cofins taxes apply to revenues generated from the sale of goods of national or nationalized origin to individuals or legal entities within the Manaus Free Trade Zone.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The controversy involves the interpretation of Decree-Law 288\/67 and article 40 of the Act of Transitory Constitutional Provisions (ADCT), which equate operations with the Manaus Free Trade Zone (ZFM) to exports, exempt from taxes such as PIS and Cofins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The rapporteur highlighted that there are multiple cases concerning Topic 1239, which has never been discussed within the system of qualified precedents. According to the minister, the STJ database alone contained eight rulings and 361 single-judge decisions on the subject. Since the issue will be judged as a repetitive appeal, all proceedings will be suspended until the legal precedent is defined, which will then be mandatory for all other courts in the country.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Collegiate Body: 1st Section<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Process: REsps 2093050\/AM, 2093052\/AM, 2152904\/AM, 2152381\/AM, 2152161\/AM and 2613918\/AM (<strong><u><a rel=\"noreferrer noopener\" target=\"_blank\" href=\"https:\/\/processo.stj.jus.br\/repetitivos\/temas_repetitivos\/pesquisa.jsp?novaConsulta=true&amp;tipo_pesquisa=T&amp;cod_tema_inicial=1239&amp;cod_tema_final=1239\">Topic 1.239<\/a><\/u><\/strong>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rapporteur: Gurgel de Faria<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Source:\u00a0<a href=\"https:\/\/www.jota.info\/tributos\/direto-da-corte\/stf-nao-analisa-merito-e-decisao-do-stj-sobre-tusdtust-no-icms-se-torna-definitiva\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.jota.info\/tributos\/direto-da-corte\/stf-nao-analisa-merito-e-decisao-do-stj-sobre-tusdtust-no-icms-se-torna-definitiva<\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>No mesmo dia, o colegiado vai definir tamb\u00e9m se incidem PIS e Cofins sobre as receitas geradas pelas vendas de mercadorias de origem nacional ou nacionalizada a pessoas f\u00edsicas ou jur\u00eddicas dentro da Zona Franca de Manaus. A controv\u00e9rsia envolve a interpreta\u00e7\u00e3o do Decreto-Lei 288\/67 e do artigo 40 do Ato das Disposi\u00e7\u00f5es Constitucionais Transit\u00f3rias [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1676,"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":[90,89,155],"class_list":["post-1675","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-cofins","tag-pis","tag-stj-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ vai definir incid\u00eancia de PIS\/Cofins sobre vendas \u00e0 Zona Franca de Manaus - 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-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ vai definir incid\u00eancia de PIS\/Cofins sobre vendas \u00e0 Zona Franca de Manaus - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"No mesmo dia, o colegiado vai definir tamb\u00e9m se incidem PIS e Cofins sobre as receitas geradas pelas vendas de mercadorias de origem nacional ou nacionalizada a pessoas f\u00edsicas ou jur\u00eddicas dentro da Zona Franca de Manaus. A controv\u00e9rsia envolve a interpreta\u00e7\u00e3o do Decreto-Lei 288\/67 e do artigo 40 do Ato das Disposi\u00e7\u00f5es Constitucionais Transit\u00f3rias [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/stj-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-28T17:25:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/05\/7ba9d7d4-df52-4732-a45d-7e3052b26471.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"444\" \/>\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-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/stj-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"STJ vai definir incid\u00eancia de PIS\/Cofins sobre vendas \u00e0 Zona Franca de Manaus\",\"datePublished\":\"2025-05-28T17:25:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/stj-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus\/\"},\"wordCount\":196,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/stj-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2025\/05\/7ba9d7d4-df52-4732-a45d-7e3052b26471.jpeg\",\"keywords\":[\"#Cofins\",\"#Pis\",\"#stj\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/stj-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/stj-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus\/\",\"url\":\"https:\/\/www.hsce.com.br\/stj-vai-definir-incidencia-de-pis-cofins-sobre-vendas-a-zona-franca-de-manaus\/\",\"name\":\"STJ vai definir incid\u00eancia de PIS\/Cofins sobre vendas \u00e0 Zona Franca de Manaus - 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