{"id":136549,"date":"2024-02-22T11:03:47","date_gmt":"2024-02-22T14:03:47","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/carf-processo-administrativo-no-16692-720792-2017-88-pis-cofins-tomada-de-creditos-caixas-de-papelao-possibilidade\/"},"modified":"2024-02-22T11:05:06","modified_gmt":"2024-02-22T14:05:06","slug":"carf-processo-administrativo-no-16692-720792-2017-88-pis-cofins-tomada-de-creditos-caixas-de-papelao-possibilidade","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/carf-processo-administrativo-no-16692-720792-2017-88-pis-cofins-tomada-de-creditos-caixas-de-papelao-possibilidade\/","title":{"rendered":"CARF &#8211; PROCESSO ADMINISTRATIVO N\u00ba 16692.720792\/2017-88 &#8211; PIS\/COFINS &#8211; TOMADA DE CR\u00c9DITOS &#8211; CAIXAS DE PAPEL\u00c3O &#8211; POSSIBILIDADE"},"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;\">Seguindo precedentes anteriores sobre o tema a 1\u00aa Turma Ordin\u00e1ria, da 3\u00aa C\u00e2mara, da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) concluiu, por unanimidade, pela possibilidade do contribuinte se creditar do PIS e da Cofins n\u00e3o cumulativos sobre gastos com caixas de papel\u00e3o utilizadas no transporte.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Al\u00e9m disso, a turma autorizou o creditamento sobre despesas com aluguel de m\u00e1quinas e equipamentos como pallets, esteiras, guindastes e empilhadeiras; armazenagem de insumos para produ\u00e7\u00e3o; encargos de deprecia\u00e7\u00e3o de bens do ativo imobilizado; frete na aquisi\u00e7\u00e3o de insumos n\u00e3o sujeitos \u00e0s contribui\u00e7\u00f5es; e manuten\u00e7\u00e3o de m\u00e1quinas e equipamentos.<\/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-136549","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136549\/"}],"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=136549"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136549\/revisions\/"}],"predecessor-version":[{"id":136550,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136549\/revisions\/136550\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}