{"id":4383,"date":"2018-06-07T08:39:18","date_gmt":"2018-06-07T11:39:18","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stj-recurso-especial-no-1-221-170-pis-e-cofins-insumo-conceito\/"},"modified":"2018-06-07T08:39:18","modified_gmt":"2018-06-07T11:39:18","slug":"stj-recurso-especial-no-1-221-170-pis-e-cofins-insumo-conceito","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stj-recurso-especial-no-1-221-170-pis-e-cofins-insumo-conceito\/","title":{"rendered":"STJ &#8211; RECURSO ESPECIAL N\u00ba 1.221.170 &#8211; PIS E COFINS &#8211; INSUMO \u2013 CONCEITO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial black,avant garde; font-size: 14pt;\"><strong><span style=\"color: #006633;\">STJ &#8211; RECURSO ESPECIAL N\u00ba 1.221.170 &#8211; PIS E COFINS &#8211; INSUMO \u2013 CONCEITO<\/span><\/strong><\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><span style=\"font-family: 'Arial','sans-serif'; font-size: 12pt;\"><br \/><\/span><\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><span style=\"color: #000000; font-family: arial,helvetica,sans-serif; font-size: 12pt;\">No dia 22\/02\/18 a 1\u00aa Se\u00e7\u00e3o do STJ terminou a an\u00e1lise do referido recurso no qual se discutia o conceito de insumos geradores de cr\u00e9ditos na apura\u00e7\u00e3o do PIS e COFINS n\u00e3o cumulativos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-family: arial,helvetica,sans-serif; font-size: 12pt;\"><br \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-family: arial,helvetica,sans-serif; font-size: 12pt;\">Vencidos os Ministros Og Fernandes,Benedito Gon\u00e7alves e S\u00e9rgio Kukina a maioria entendeu que as Instru\u00e7\u00f5es Normativas RFB n\u00ba 247\/02 e n\u00ba 404\/04 infringem o conceito de insumos estabelecido nas Leis n\u00ba <!--more--> 10.637\/02 e n\u00ba 10.833\/03 vez que este deve ser avaliado de acordo com sua essencialidade ou relev\u00e2ncia para o desenvolvimento da atividade econ\u00f4mica desempenhada por cada contribuinte.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-family: arial,helvetica,sans-serif; font-size: 12pt;\">Esta decis\u00e3o apesar de vincular todo o judici\u00e1rio e o CARF deixa a discricionariedade quanto a possibilidade de tomada de cr\u00e9dito pelo contribuinte nas m\u00e3os de cada julgador das demais inst\u00e2ncias conforme cada caso.<\/span><\/p>\n<div class=\"mcePaste\" id=\"_mcePaste\" style=\"left: -40px; top: -17px; width: 1px; height: 1px; overflow: hidden; position: absolute;\" data-mce-bogus=\"1\"><span style=\"font-family: Times New Roman; font-size: medium;\" face=\"Times New Roman\" size=\"3\"> <\/span> <\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><strong><span style=\"color: #006633; font-family: 'Arial','sans-serif'; font-size: 14.5pt;\">STJ &#8211; RECURSO ESPECIAL N\u00ba 1.221.170 &#8211; PIS E COFINS &#8211; INSUMO \u2013 CONCEITO<\/span><\/strong><\/p>\n<p> <span style=\"font-family: Times New Roman; font-size: medium;\" face=\"Times New Roman\" size=\"3\"> <\/span> <\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><span style=\"font-family: 'Arial','sans-serif';\"><span style=\"font-size: medium;\" size=\"3\">&nbsp;<\/span><\/span><\/p>\n<p> <span style=\"font-family: Times New Roman; font-size: medium;\" face=\"Times New Roman\" size=\"3\"> <\/span> <\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><b><span style=\"font-family: 'Arial','sans-serif';\"><span style=\"font-size: medium;\" size=\"3\">No dia 22\/02\/18 a 1\u00aa Se\u00e7\u00e3o do STJ terminou a an\u00e1lise do referido recurso no qual se discutia o conceito de insumos geradores de cr\u00e9ditos na apura\u00e7\u00e3o do PIS e COFINS n\u00e3o cumulativos.<\/span><\/span><\/b><\/p>\n<p> <span style=\"font-family: Times New Roman; font-size: medium;\" face=\"Times New Roman\" size=\"3\"> <\/span> <\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><b><span style=\"font-family: 'Arial','sans-serif';\"><span style=\"font-size: medium;\" size=\"3\">&nbsp;<\/span><\/span><\/b><\/p>\n<p> <span style=\"font-family: Times New Roman; font-size: medium;\" face=\"Times New Roman\" size=\"3\"> <\/span> <\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><b><span style=\"font-family: 'Arial','sans-serif';\"><span style=\"font-size: medium;\" size=\"3\">Vencidos os Ministros Og Fernandes, Benedito Gon\u00e7alves e S\u00e9rgio Kukina a maioria entendeu que as Instru\u00e7\u00f5es Normativas RFB n\u00ba 247\/02 e n\u00ba 404\/04 infringem o conceito de insumos estabelecido nas Leis n\u00ba 10.637\/02 e n\u00ba 10.833\/03 vez que este deve ser avaliado de acordo com sua essencialidade ou relev\u00e2ncia para o desenvolvimento da atividade econ\u00f4mica desempenhada por cada contribuinte.<\/span><\/span><\/b><\/p>\n<p> <span style=\"font-family: Times New Roman; font-size: medium;\" face=\"Times New Roman\" size=\"3\"> <\/span> <\/p>\n<p style=\"margin: 0cm 0cm 0pt; text-align: justify; line-height: normal;\"><b><span style=\"font-family: 'Arial','sans-serif';\"><span style=\"font-size: medium;\" size=\"3\">&nbsp;<\/span><\/span><\/b><\/p>\n<p> <span style=\"font-family: Times New Roman; font-size: medium;\" face=\"Times New Roman\" size=\"3\"> <\/span><b><span style=\"line-height: 115%; font-family: 'Arial','sans-serif'; font-size: 11pt; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-fareast-language: EN-US; mso-ansi-language: PT-BR; mso-bidi-language: AR-SA;\">Esta decis\u00e3o apesar de vincular todo o judici\u00e1rio e o CARF deixa a discricionariedade quanto a possibilidade de tomada de cr\u00e9dito pelo contribuinte nas m\u00e3os de cada <\/span><\/b><\/div>\n","protected":false},"excerpt":{"rendered":"<p>STJ &#8211; RECURSO ESPECIAL N\u00ba 1.221.170 &#8211; PIS E COFINS  [&#8230;]<\/p>\n","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-4383","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/4383\/"}],"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=4383"}],"version-history":[{"count":0,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/4383\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=4383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=4383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=4383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}