{"id":133710,"date":"2021-05-20T12:15:32","date_gmt":"2021-05-20T15:15:32","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stf-icms-bases-de-calculo-pis-cofins-valor-destacado-notas-fiscais\/"},"modified":"2021-06-11T11:16:43","modified_gmt":"2021-06-11T14:16:43","slug":"stf-icms-bases-de-calculo-pis-cofins-valor-destacado-notas-fiscais","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stf-icms-bases-de-calculo-pis-cofins-valor-destacado-notas-fiscais\/","title":{"rendered":"STF &#8211; ICMS &#8211; BASES DE C\u00c1LCULO &#8211; PIS\/COFINS \u2013 VALOR DESTACADO NOTAS FISCAIS"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">O Supremo Tribunal Federal no julgamento dos Embargos de Declara\u00e7\u00e3o opostos pela Fazenda Nacional nos autos do Recurso Extraordin\u00e1rio n\u00ba 574.706, no qual se discutia a inconstitucionalidade da inclus\u00e3o do ICMS base de c\u00e1lculo do PIS e da COFINS decidiu por maioria que:<\/p>\n<ul style=\"text-align: left; font-size: 20px; line-height: 30px;\">\n<li>o ICMS a ser exclu\u00eddo \u00e9 aquele destacado na nota fiscal, e;<\/li>\n<li>a limita\u00e7\u00e3o da declara\u00e7\u00e3o de inconstitucionalidade a partir do julgamento do referido Recurso Extraordin\u00e1rio, em 15\/03\/17, ressalvando da modula\u00e7\u00e3o os contribuintes que j\u00e1 tinham a\u00e7\u00f5es judiciais ou procedimentos administrativos questionando o tema anteriormente \u00e0quela sess\u00e3o.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-133710","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/133710\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=133710"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/133710\/revisions\/"}],"predecessor-version":[{"id":133711,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/133710\/revisions\/133711\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=133710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=133710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=133710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}