{"id":2870,"date":"2026-10-14T15:30:16","date_gmt":"2026-10-14T15:30:16","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2870"},"modified":"2026-10-14T15:30:16","modified_gmt":"2026-10-14T15:30:16","slug":"stj-nega-exclusao-de-icms-do-pis-cofins-no-regime-de-aliquota-por-volume","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/stj-nega-exclusao-de-icms-do-pis-cofins-no-regime-de-aliquota-por-volume\/","title":{"rendered":"STJ nega exclus\u00e3o de ICMS do PIS\/Cofins no regime de al\u00edquota por volume"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) manteve, por unanimidade, o ICMS na base de c\u00e1lculo do PIS e da Cofins recolhidos pelo regime de al\u00edquotas espec\u00edficas por metro c\u00fabico de combust\u00edvel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As empresas defendiam que a exclus\u00e3o do ICMS determinada pelo Supremo Tribunal Federal (STF) no Tema 69 da repercuss\u00e3o geral, conhecido como a \u201ctese do s\u00e9culo\u201d, tamb\u00e9m deveria valer para o regime especial de tributa\u00e7\u00e3o aplic\u00e1vel aos produtores, importadores e distribuidores de \u00e1lcool.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Segundo as usinas, a base de incid\u00eancia das contribui\u00e7\u00f5es continua sendo a receita, embora o tributo seja calculado por volume comercializado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em sustenta\u00e7\u00e3o oral, o advogado Breno Ferreira Martins Vasconcelos, do Mannrich e Vasconcelos Advogados, argumentou que o regime especial muda a forma de calcular e recolher as contribui\u00e7\u00f5es, mas n\u00e3o sua materialidade. \u201cO ICMS n\u00e3o pode ser tributado pelo PIS e pela Cofins, qualquer que seja a forma de cobrar essas contribui\u00e7\u00f5es\u201d, afirmou.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O relator, ministro Gurgel de Faria, por\u00e9m, entendeu que a tese do Tema 69 n\u00e3o se aplica quando h\u00e1 facultatividade na escolha do regime tribut\u00e1rio. O ministro afirmou que a exclus\u00e3o definida pelo Supremo considera o ICMS destacado na nota fiscal, caracter\u00edstica que, segundo o relator, n\u00e3o se verifica na composi\u00e7\u00e3o da al\u00edquota espec\u00edfica por volume.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Colegiado <\/strong>: 1\u00aa Turma<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Process <\/strong>:AREsp 2683537\/MS<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Parts <\/strong>: Atvos Bioenergia Eldorado S.A. e Atvos Bioenergia Santa Luzia S.A. x Fazenda Nacional<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rapporteur <\/strong>: 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: <a href=\"https:\/\/www.jota.info\/tributos\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) manteve, por unanimidade, o ICMS na base de c\u00e1lculo do PIS e da Cofins recolhidos pelo regime de al\u00edquotas espec\u00edficas por metro c\u00fabico de combust\u00edvel. As empresas defendiam que a exclus\u00e3o do ICMS determinada pelo Supremo Tribunal Federal (STF) no Tema 69 da repercuss\u00e3o geral, conhecido [&hellip;]<\/p>\n","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":[1973,1972,191,1975,90,959,637,720,1930,102,689,89,956,1974,155,1971,718,960,1976],"class_list":["post-2870","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-alcoolcombustivel","tag-aliquotasespecificas","tag-basedecalculo","tag-bioenergia","tag-cofins","tag-combustiveis","tag-contenciosotributario","tag-direitotributario","tag-etanol","tag-icms-2","tag-jurisprudenciatributaria","tag-pis","tag-piscofins","tag-regimeespecialdetributacao","tag-stj-2","tag-tem69","tag-tesedoseculo-2","tag-tributacaodecombustiveis","tag-usinas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ nega exclus\u00e3o de ICMS do PIS\/Cofins no regime de al\u00edquota por volume - 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-nega-exclusao-de-icms-do-pis-cofins-no-regime-de-aliquota-por-volume\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ nega exclus\u00e3o de ICMS do PIS\/Cofins no regime de al\u00edquota por volume - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) manteve, por unanimidade, o ICMS na base de c\u00e1lculo do PIS e da Cofins recolhidos pelo regime de al\u00edquotas espec\u00edficas por metro c\u00fabico de combust\u00edvel. 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