{"id":135914,"date":"2023-07-07T11:10:27","date_gmt":"2023-07-07T14:10:27","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/ipi-carf-zona-franca-de-manaus-negado-o-creditamento\/"},"modified":"2023-07-14T10:11:22","modified_gmt":"2023-07-14T13:11:22","slug":"ipi-carf-zona-franca-de-manaus-negado-o-creditamento","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/ipi-carf-zona-franca-de-manaus-negado-o-creditamento\/","title":{"rendered":"IPI &#8211; CARF &#8211; ZONA FRANCA DE MANAUS \u2013 NEGADO O CREDITAMENTO"},"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;\">O colegiado da 1\u00aa Turma, da 4\u00aa C\u00e2mara, da 3\u00aa Se\u00e7\u00e3o, do Conselho Administrativo de Recursos Fiscais &#8211; CARF, por unanimidade, negou o creditamento de IPI sobre aquisi\u00e7\u00e3o de insumos isentos por empresa instalada na Zona Franca de Manaus.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">O entendimento foi decorrente da aplica\u00e7\u00e3o da S\u00famula Vinculante 58 do Supremo Tribunal Federal, que definiu que n\u00e3o h\u00e1 direito a cr\u00e9dito presumido de IPI sobre a entrada de \u201cinsumos isentos, sujeitos \u00e0 al\u00edquota zero ou n\u00e3o tribut\u00e1veis\u201d.<\/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-135914","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135914\/"}],"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=135914"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135914\/revisions\/"}],"predecessor-version":[{"id":135915,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135914\/revisions\/135915\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=135914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=135914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=135914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}