{"id":933,"date":"2021-11-30T15:01:00","date_gmt":"2021-11-30T15:01:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=933"},"modified":"2021-12-13T15:02:10","modified_gmt":"2021-12-13T15:02:10","slug":"carf-ouro-adquirido-de-instituicao-financeira-nao-gera-credito-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-ouro-adquirido-de-instituicao-financeira-nao-gera-credito-de-pis-cofins\/","title":{"rendered":"Carf: gold purchased from a financial institution does not generate PIS\/Cofins credit"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A 1\u00aa Turma da 4\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) decidiu que o ouro adquirido de institui\u00e7\u00e3o financeira n\u00e3o gera cr\u00e9ditos de PIS\/Cofins, mesmo posteriormente incorporado ao processo produtivo como insumo. O placar ficou em seis votos a dois contra o recurso do contribuinte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Venceu a tese do relator, conselheiro Ronaldo Souza Dias, de que a receita obtida com a venda do ouro ativo financeiro n\u00e3o sofre incid\u00eancia de PIS\/Cofins e, portanto, o item n\u00e3o gera direito a cr\u00e9dito relativo a essas contribui\u00e7\u00f5es, ainda que tenha sido usado como insumo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O caso chegou ao Carf ap\u00f3s a Receita negar \u00e0 empresa, que atua na purifica\u00e7\u00e3o do ouro para uso industrial, o direito de se creditar pelas despesas de aquisi\u00e7\u00e3o do metal junto a uma institui\u00e7\u00e3o financeira distribuidora de t\u00edtulos e valores mobili\u00e1rios (DTVM).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O advogado Natanael Martins, representante do contribuinte, buscou refutar em sustenta\u00e7\u00e3o oral a tese do fisco, de que o ouro ativo financeiro n\u00e3o se sujeita \u00e0 tributa\u00e7\u00e3o do PIS e da Cofins. \u201cFala-se que n\u00e3o houve recolhimento de PIS\/Cofins sobre o ouro ativo financeiro. A receita dele [ouro] comp\u00f5e as receitas de intermedia\u00e7\u00e3o financeira [da institui\u00e7\u00e3o] e, ao compor a receita, [o ouro] sujeita-se ao PIS e \u00e0 Cofins\u201d, defendeu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O relator, por\u00e9m, declarou que embora as institui\u00e7\u00f5es financeiras sejam contribuintes do PIS e da Cofins, submetem-se ao regime cumulativo, sendo que apenas as receitas de servi\u00e7os integram a base de c\u00e1lculo das contribui\u00e7\u00f5es. O julgador destacou que as receitas obtidas com a pr\u00f3pria venda do ouro n\u00e3o se sujeitam \u00e0 tributa\u00e7\u00e3o do PIS e da Cofins.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O conselheiro Leonardo Branco abriu diverg\u00eancia. Para ele, o fato de as institui\u00e7\u00f5es financeiras se submeterem a regime diferenciado \u00e9 irrelevante para o creditamento. \u201c[O regime] pode ser Simples Nacional, Lucro Presumido, Lucro Real. O que a gente vai buscar, aqui, \u00e9 se existe ou n\u00e3o opera\u00e7\u00e3o tributada anterior. \u00c9 isso que confere cr\u00e9dito de PIS e Cofins\u201d, afirmou.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O julgador foi acompanhado pela conselheira Fernanda Kotzias. Os demais membros do colegiado, no entanto, acompanharam integralmente o voto do relator. O resultado foi replicado para outros 35 processos do mesmo contribuinte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O processo \u00e9 o de n\u00famero 10875.905375\/2011-93.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Fonte:\u00a0<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-ouro-adquirido-de-instituicao-financeira-nao-gera-credito-de-pis-cofins-30112021\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-ouro-adquirido-de-instituicao-financeira-nao-gera-credito-de-pis-cofins-30112021<\/a><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Turma da 4\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) decidiu que o ouro adquirido de institui\u00e7\u00e3o financeira n\u00e3o gera cr\u00e9ditos de PIS\/Cofins, mesmo posteriormente incorporado ao processo produtivo como insumo. O placar ficou em seis votos a dois contra o recurso do contribuinte. Venceu a tese do relator, [&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":[165,90,88,238,237],"class_list":["post-933","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-carf","tag-cofins","tag-credito","tag-instituicaofinanceira","tag-ouro"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf: ouro adquirido de institui\u00e7\u00e3o financeira n\u00e3o gera cr\u00e9dito de PIS\/Cofins - 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-ouro-adquirido-de-instituicao-financeira-nao-gera-credito-de-pis-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf: ouro adquirido de institui\u00e7\u00e3o financeira n\u00e3o gera cr\u00e9dito de PIS\/Cofins - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A 1\u00aa Turma da 4\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) decidiu que o ouro adquirido de institui\u00e7\u00e3o financeira n\u00e3o gera cr\u00e9ditos de PIS\/Cofins, mesmo posteriormente incorporado ao processo produtivo como insumo. O placar ficou em seis votos a dois contra o recurso do contribuinte. 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