{"id":47499,"date":"2020-07-01T11:21:32","date_gmt":"2020-07-01T14:21:32","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stf-re596832-rj-pis-e-cofins-restituicao-substituicao-tributaria\/"},"modified":"2020-07-16T11:22:35","modified_gmt":"2020-07-16T14:22:35","slug":"stf-re596832-rj-pis-e-cofins-restituicao-substituicao-tributaria","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stf-re596832-rj-pis-e-cofins-restituicao-substituicao-tributaria\/","title":{"rendered":"STF &#8211; RE596832\/RJ &#8211; PIS E COFINS &#8211; RESTITUI\u00c7\u00c3O &#8211; SUBSTITUI\u00c7\u00c3O TRIBUT\u00c1RIA"},"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\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">O Plen\u00e1rio do STF em se\u00e7\u00e3o virtual, realizada entre os dias 19 e 26\/06\/20, decidiu por maioria em sede de repercuss\u00e3o geral que &#8220;\u00c9 devida a restitui\u00e7\u00e3o da diferen\u00e7a das contribui\u00e7\u00f5es para o Programa de Integra\u00e7\u00e3o Social \u2013 PIS e para o Financiamento da Seguridade Social \u2013 COFINS recolhidas a mais, no regime de substitui\u00e7\u00e3o tribut\u00e1ria, se a base de c\u00e1lculo efetiva das opera\u00e7\u00f5es for inferior \u00e0 presumida.&#8221;.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Desta forma se recomenda que todo os contribuintes sujeitos a esta sistem\u00e1tica que ingressem em ju\u00edzo pleiteando a recupera\u00e7\u00e3o dos valores indevidamente recolhidos.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n<div id=\"njcdgcofcbnlbpkpdhmlmiblaglnkpnj\"><\/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-47499","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/47499\/"}],"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=47499"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/47499\/revisions\/"}],"predecessor-version":[{"id":47500,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/47499\/revisions\/47500\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=47499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=47499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=47499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}