{"id":6240,"date":"2025-06-25T16:09:08","date_gmt":"2025-06-25T19:09:08","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/?p=6240"},"modified":"2025-06-25T16:10:45","modified_gmt":"2025-06-25T19:10:45","slug":"stj-will-rule-as-a-repetitive-case-the-pis-cofins-crediting-over-icms-on-acquisitions-theme-1364","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/stj-will-rule-as-a-repetitive-case-the-pis-cofins-crediting-over-icms-on-acquisitions-theme-1364\/","title":{"rendered":"STJ will rule as a repetitive case the PIS\/COFINS crediting over ICMS on acquisitions (Theme 1364)"},"content":{"rendered":"\n<p>Por <strong>Augusto Chimborski <\/strong>e<strong> Nataly Rebeca de Oliveira Ceschim\u00a0<\/strong>\u00a0<\/p>\n\n<p>A Medida Provis\u00f3ria n\u00ba 1.147\/2022, posteriormente convertida na Lei 14.592\/2023, alterou as Leis n\u00ba 10.637\/2002 e 10.833\/2003, e vedou o creditamento de PIS e COFINS sobre o ICMS incidente nas opera\u00e7\u00f5es de aquisi\u00e7\u00e3o. Diante deste cen\u00e1rio, contribuintes come\u00e7aram a questionar no Judici\u00e1rio a legalidade e a constitucionalidade destas restri\u00e7\u00f5es promovidas na base de c\u00e1lculo do cr\u00e9dito das Contribui\u00e7\u00f5es Sociais.\u00a0\u00a0<\/p>\n\n<p>Em maio de 2025, o STF entendeu que a controv\u00e9rsia teria natureza infraconstitucional (Tema 1394\/STF), sob o fundamento de que \u201c<em>a an\u00e1lise sobre a viola\u00e7\u00e3o ao regime de n\u00e3o cumulatividade pressup\u00f5e o exame da legisla\u00e7\u00e3o que disp\u00f5e sobre as contribui\u00e7\u00f5es para o PIS\/COFINS, em especial as disposi\u00e7\u00f5es sobre limita\u00e7\u00e3o a direito de cr\u00e9dito<\/em>\u201d.\u00a0<\/p>\n\n<p>Na \u00faltima semana, o STJ afetou os Recursos Especiais n\u00ba 2150894\/SC, 2150097\/CE, 2150848\/RS e 2151146\/RS, para julgamento da controv\u00e9rsia sob a sistem\u00e1tica dos recursos repetitivos (Tema 1364\/STJ).\u00a0\u00a0\u00a0<\/p>\n\n<p>Por se tratar de ICMS pr\u00f3prio, os Ministros do STJ destacaram que a discuss\u00e3o se difere daquela solucionada no Tema Repetitivo n\u00ba 1.231\/STJ, em que o Tribunal vedou o creditamento de PIS e COFINS sobre os valores pagos pelo\u00a0 contribuinte substitu\u00eddo tribut\u00e1rio ao contribuinte substituto a t\u00edtulo de reembolso de ICMS-ST.\u00a0<\/p>\n\n<p>Al\u00e9m disso, foi determinada a suspens\u00e3o da tramita\u00e7\u00e3o de todos os processos envolvendo a mat\u00e9ria, independente da inst\u00e2ncia de tramita\u00e7\u00e3o.\u00a0<\/p>\n\n<p>A afeta\u00e7\u00e3o da discuss\u00e3o pela sistem\u00e1tica dos recursos repetitivos sinaliza um rumo de extrema relev\u00e2ncia para os contribuintes submetidos ao regime n\u00e3o cumulativo do PIS e da COFINS, uma vez que a decis\u00e3o a ser proferida pelo STJ ser\u00e1 de observ\u00e2ncia obrigat\u00f3ria para os demais tribunais (art. 927, III, do CPC).\u00a0<\/p>\n\n<p>O N\u00facleo de Direito Tribut\u00e1rio do Marins Bertoldi Advogados acompanha atentamente os desdobramentos dos Tribunais Superiores sobre o tema e coloca-se \u00e0 inteira disposi\u00e7\u00e3o para sanar eventuais d\u00favidas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Augusto Chimborski e Nataly Rebeca de Oliveira Ceschim\u00a0\u00a0 A Medida Provis\u00f3ria n\u00ba 1.147\/2022, posteriormente convertida na Lei 14.592\/2023, alterou [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6239,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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