{"id":134410,"date":"2021-10-29T09:35:08","date_gmt":"2021-10-29T12:35:08","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/sao-paulo-consulta-tributaria-no-23-084-21-secretaria-da-fazenda-e-planejamento-icms-nao-incidencia\/"},"modified":"2021-12-07T09:36:03","modified_gmt":"2021-12-07T12:36:03","slug":"sao-paulo-consulta-tributaria-no-23-084-21-secretaria-da-fazenda-e-planejamento-icms-nao-incidencia","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/sao-paulo-consulta-tributaria-no-23-084-21-secretaria-da-fazenda-e-planejamento-icms-nao-incidencia\/","title":{"rendered":"S\u00c3O PAULO &#8211; CONSULTA TRIBUT\u00c1RIA N\u00ba 23.084\/21 &#8211; SECRETARIA DA FAZENDA E PLANEJAMENTO &#8211; ICMS N\u00c3O INCID\u00caNCIA"},"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\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Pela Resposta \u00e0 Consulta Tribut\u00e1ria n\u00ba 23.084\/21 a Secretaria da Fazenda e Planejamento do Estado de S\u00e3o Paulo se manifestou no sentido de que a presta\u00e7\u00e3o de servi\u00e7o de transporte de natureza internacional, realizada por um mesmo transportador desde o local do estabelecimento remetente, localizado em territ\u00f3rio nacional at\u00e9 o destinat\u00e1rio no exterior , conhecida como, porta a porta, n\u00e3o est\u00e1 sujeita \u00e0 incid\u00eancia do ICMS, que incide exclusivamente sobre as presta\u00e7\u00f5es de servi\u00e7o de transporte de natureza intermunicipal e interestadual.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Desta forma, a presta\u00e7\u00e3o de servi\u00e7o de transporte internacional \u201cporta a porta\u201d com origem no Estado de S\u00e3o Paulo e destino em outro pa\u00eds dever\u00e1 ser amparada pelo Conhecimento Internacional de Transporte Rodovi\u00e1rio \u2013 CRT e n\u00e3o o Conhecimento de Transporte Eletr\u00f4nico \u2013 CT-e.<\/p>\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-134410","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134410\/"}],"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=134410"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134410\/revisions\/"}],"predecessor-version":[{"id":134411,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134410\/revisions\/134411\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=134410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=134410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=134410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}