{"id":2460,"date":"2026-06-18T17:06:23","date_gmt":"2026-06-18T17:06:23","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2460"},"modified":"2026-06-18T17:06:24","modified_gmt":"2026-06-18T17:06:24","slug":"carf-permite-enquadrar-hotel-flutuante-no-repetro-sped-e-derruba-cobranca-contra-petrobras","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-permite-enquadrar-hotel-flutuante-no-repetro-sped-e-derruba-cobranca-contra-petrobras\/","title":{"rendered":"Carf permite enquadrar hotel flutuante no Repetro-Sped e derruba cobran\u00e7a contra Petrobras"},"content":{"rendered":"<p>Por maioria de 4 votos a 2, a turma permitiu o enquadramento de um hotel flutuante (flotel) da Petrobras no regime Repetro-Sped por entender que a embarca\u00e7\u00e3o exerce fun\u00e7\u00f5es essenciais \u00e0 extra\u00e7\u00e3o de petr\u00f3leo. Com isso, o colegiado derrubou a cobran\u00e7a de R$ 298 milh\u00f5es referentes a Imposto de Importa\u00e7\u00e3o, PIS e Cofins, acrescidos de multas e juros.<\/p>\n\n\n\n<p>A Procuradoria-Geral da Fazenda Nacional (PGFN) argumentou que o Repetro \u00e9 um regime excepcional e, por isso, deve ser interpretado de forma restritiva, alcan\u00e7ando apenas embarca\u00e7\u00f5es de apoio que prestam apoio direto \u00e0 extra\u00e7\u00e3o de petr\u00f3leo. Como a atividade principal de um flotel \u00e9 a hotelaria, n\u00e3o atenderia ao requisito.<\/p>\n\n\n\n<p>Ainda de acordo com a PGFN, mesmo que a embarca\u00e7\u00e3o analisada fosse considerada uma Unidade de Manuten\u00e7\u00e3o e Seguran\u00e7a (UMS), ela s\u00f3 se beneficiaria do regime se fosse utilizada diretamente para a instala\u00e7\u00e3o de equipamentos ou revitaliza\u00e7\u00e3o do sistema, o que n\u00e3o seria o caso.<\/p>\n\n\n\n<p>J\u00e1 a defesa do contribuinte sustentou que os floteis utilizados pela Petrobras s\u00e3o essenciais para o desenvolvimento da atividade da companhia, uma vez que a extra\u00e7\u00e3o de petr\u00f3leo e g\u00e1s ocorre atualmente em alto-mar, em navios de grande porte convertidos em unidades de produ\u00e7\u00e3o.<\/p>\n\n\n\n<p>Segundo a defesa, sem o hotel flutuante, cuja capacidade de acomoda\u00e7\u00e3o supera a das unidades de produ\u00e7\u00e3o, n\u00e3o seria poss\u00edvel realizar os servi\u00e7os de manuten\u00e7\u00e3o nas embarca\u00e7\u00f5es dedicadas \u00e0 extra\u00e7\u00e3o.<\/p>\n\n\n\n<p>Prevaleceu o entendimento do relator, conselheiro Mateus Soares de Oliveira, que acolheu os argumentos do contribuinte. Ele foi acompanhado pelos conselheiros Ana Paula Pedrosa Giglio, La\u00e9rcio Cruz Uliana Junior e Laura Baptista Borges. Ficaram vencidos os conselheiros Celso Jos\u00e9 Ferreira de Oliveira e Leonardo Correia Lima Macedo, que concordaram com a posi\u00e7\u00e3o da Fazenda Nacional.<\/p>\n\n\n\n<p>O resultado do julgamento diverge de outro caso, analisado em mar\u00e7o, quando o colegiado apreciou a mesma mat\u00e9ria com um conselheiro substituto. No processo 15444.720012\/2023-15, a turma negou a admiss\u00e3o de outro flotel da Petrobras ao Repetro por voto de qualidade.<\/p>\n\n\n\n<p>A diferen\u00e7a \u00e9 que o julgamento anterior n\u00e3o contou com a participa\u00e7\u00e3o da conselheira Ana Paula Pedrosa Giglio. Na ocasi\u00e3o, ela foi substitu\u00edda pelo conselheiro Marco Unaian Neves de Miranda, que votou de forma favor\u00e1vel ao fisco. Os julgadores que participaram do julgamento anterior mantiveram suas posi\u00e7\u00f5es.<\/p>\n\n\n\n<p><strong>Colegiado:&nbsp;<\/strong>1\u00aa Turma da 4\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o<br><strong>Processo:&nbsp;<\/strong>15444.720060\/2024-86<br><strong>Partes:&nbsp;<\/strong>Fazenda Nacional e Petr\u00f3leo Brasileiro S.A. Petrobras<br><strong>Relator:&nbsp;<\/strong>Mateus Soares de Oliveira<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Source:&nbsp;<a href=\"https:\/\/www.jota.info\/tributos\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Por maioria de 4 votos a 2, a turma permitiu o enquadramento de um hotel flutuante (flotel) da Petrobras no regime Repetro-Sped por entender que a embarca\u00e7\u00e3o exerce fun\u00e7\u00f5es essenciais \u00e0 extra\u00e7\u00e3o de petr\u00f3leo. Com isso, o colegiado derrubou a cobran\u00e7a de R$ 298 milh\u00f5es referentes a Imposto de Importa\u00e7\u00e3o, PIS e Cofins, acrescidos de [&hellip;]<\/p>","protected":false},"author":8,"featured_media":2461,"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":[165,1518,1552,720,961,1625,1624,1045,755,689,1289,906,1203,956,1627,109,1623,1626,1599],"class_list":["post-2460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-carf","tag-carfdecisao","tag-contenciostributario","tag-direitotributario","tag-exploracaodepetroleo","tag-flotel","tag-hotelflutuante","tag-importacao-2","tag-impostodeimportacao","tag-jurisprudenciatributaria","tag-offshore","tag-petrobras","tag-petroleoegas","tag-piscofins","tag-regimeaduaneiroespecial","tag-repetro","tag-repetrosped","tag-setordeoleoegas","tag-tributacaofederal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf permite enquadrar hotel flutuante no Repetro-Sped e derruba cobran\u00e7a contra Petrobras - 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\/carf-permite-enquadrar-hotel-flutuante-no-repetro-sped-e-derruba-cobranca-contra-petrobras\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf permite enquadrar hotel flutuante no Repetro-Sped e derruba cobran\u00e7a contra Petrobras - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por maioria de 4 votos a 2, a turma permitiu o enquadramento de um hotel flutuante (flotel) da Petrobras no regime Repetro-Sped por entender que a embarca\u00e7\u00e3o exerce fun\u00e7\u00f5es essenciais \u00e0 extra\u00e7\u00e3o de petr\u00f3leo. 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