{"id":136512,"date":"2024-02-01T10:42:25","date_gmt":"2024-02-01T13:42:25","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/stf-direito-tributario-ipi-exportacao-nao-composicao-da-base-de-calculo-do-pis-e-cofins\/"},"modified":"2024-02-01T10:42:43","modified_gmt":"2024-02-01T13:42:43","slug":"stf-direito-tributario-ipi-exportacao-nao-composicao-da-base-de-calculo-do-pis-e-cofins","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stf-direito-tributario-ipi-exportacao-nao-composicao-da-base-de-calculo-do-pis-e-cofins\/","title":{"rendered":"STF \u2013 DIREITO TRIBUT\u00c1RIO \u2013 IPI \u2013 EXPORTA\u00c7\u00c3O \u2013 N\u00c3O COMPOSI\u00c7\u00c3O DA BASE DE C\u00c1LCULO DO PIS E COFINS"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container 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 fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">O Supremo Tribunal Federal, ao julgar o RE 593.544 (Tema 504), fixou o entendimento no qual os cr\u00e9ditos presumidos de IPI a exportadoras n\u00e3o comp\u00f5em a base de c\u00e1lculo do PIS e da Cofins.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">O cr\u00e9dito presumido de IPI n\u00e3o se enquadra no conceito de faturamento, pois n\u00e3o \u00e9 resultado da venda de bens ou da presta\u00e7\u00e3o de servi\u00e7os, mas de um incentivo fiscal para desonerar as exporta\u00e7\u00f5es.<\/p>\n<\/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-136512","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136512\/"}],"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=136512"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136512\/revisions\/"}],"predecessor-version":[{"id":136513,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136512\/revisions\/136513\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}