{"id":136764,"date":"2024-08-01T10:07:30","date_gmt":"2024-08-01T13:07:30","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/solucao-de-consulta-cosit-no-14-24-pis-cofins-representacao-comercial-creditos-impossibilidade\/"},"modified":"2024-08-01T10:07:46","modified_gmt":"2024-08-01T13:07:46","slug":"solucao-de-consulta-cosit-no-14-24-pis-cofins-representacao-comercial-creditos-impossibilidade","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/solucao-de-consulta-cosit-no-14-24-pis-cofins-representacao-comercial-creditos-impossibilidade\/","title":{"rendered":"Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 14\/24 &#8211; PIS\/COFINS &#8211; Representa\u00e7\u00e3o comercial &#8211;  cr\u00e9ditos &#8211; IMPOSSIBILIDADE"},"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-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\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A Receita Federal, pela mencionada solu\u00e7\u00e3o de consulta, publicada em 06\/03\/24, se manifestou no sentido de que os valores pagos a t\u00edtulo de comiss\u00e3o sobre vendas por ind\u00fastria a empresas que lhe prestem servi\u00e7os de representa\u00e7\u00e3o comercial n\u00e3o geram direito \u00e0 apropria\u00e7\u00e3o de cr\u00e9ditos da contribui\u00e7\u00e3o para o PIS\/Pasep e da COFINS, independentemente da \u00e9poca em que tais servi\u00e7os forem prestados.<\/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-136764","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136764\/"}],"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=136764"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136764\/revisions\/"}],"predecessor-version":[{"id":136765,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136764\/revisions\/136765\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}