{"id":135337,"date":"2022-09-01T10:02:52","date_gmt":"2022-09-01T13:02:52","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stj-sumula-no-654-direito-tributario-icms-na-sistematica-da-substituicao-tributaria\/"},"modified":"2022-10-05T10:03:50","modified_gmt":"2022-10-05T13:03:50","slug":"stj-sumula-no-654-direito-tributario-icms-na-sistematica-da-substituicao-tributaria","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stj-sumula-no-654-direito-tributario-icms-na-sistematica-da-substituicao-tributaria\/","title":{"rendered":"STJ \u2013 S\u00daMULA N\u00ba 654 \u2013 DIREITO TRIBUT\u00c1RIO \u2013 ICMS NA SISTEM\u00c1TICA DA SUBSTITUI\u00c7\u00c3O TRIBUT\u00c1RIA"},"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;\">A 1\u00aa Se\u00e7\u00e3o, do Superior de Justi\u00e7a (STJ), especializada em direito p\u00fablico, aprovou no dia 29\/08\/2022 um novo importante enunciado sumular, o qual resume entendimentos consolidados, no seguinte sentido:<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\"><em>&#8220;S\u00famula n\u00ba 654 \u2013 A tabela de pre\u00e7os m\u00e1ximos ao consumidor (PMC) publicada pela ABCFarma, adotada pelo fisco para a fixa\u00e7\u00e3o da base de c\u00e1lculo do ICMS na sistem\u00e1tica da substitui\u00e7\u00e3o tribut\u00e1ria, n\u00e3o se aplica aos medicamentos destinados exclusivamente para uso de hospitais e cl\u00ednicas.&#8221;<\/em><\/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-135337","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135337\/"}],"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=135337"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135337\/revisions\/"}],"predecessor-version":[{"id":135338,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135337\/revisions\/135338\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=135337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=135337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=135337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}