{"id":5878,"date":"2019-08-21T09:01:31","date_gmt":"2019-08-21T12:01:31","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/carf-acordao-no-9303-008-742-creditos-de-pis-e-cofins-admissao-despesas-com-royalties\/"},"modified":"2019-08-23T09:02:27","modified_gmt":"2019-08-23T12:02:27","slug":"carf-acordao-no-9303-008-742-creditos-de-pis-e-cofins-admissao-despesas-com-royalties","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/carf-acordao-no-9303-008-742-creditos-de-pis-e-cofins-admissao-despesas-com-royalties\/","title":{"rendered":"CARF &#8211; AC\u00d3RD\u00c3O N\u00ba 9303-008.742 &#8211; CR\u00c9DITOS DE PIS E COFINS &#8211; ADMISS\u00c3O &#8211; DESPESAS COM ROYALTIES"},"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;\">Com base no conceito de insumos definido pelo STJ, no REsp 1.221.170, recentemente a 3\u00aa Turma da C\u00e2mara Superior de Recursos Fiscais do CARF, pela mencionada decis\u00e3o, permitiu que o contribuinte tomasse os cr\u00e9ditos n\u00e3o cumulativos de PIS e COFINS sobre as despesas com royalties pelo licenciamento de know-how.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Assim, resta evidente que o CARF vem adotando corretamente o alargamento do conceito de insumos destinados a produ\u00e7\u00e3o para fins de apura\u00e7\u00e3o dos cr\u00e9ditos de PIS e COFINS na forma definida pelo STJ, gerando maior seguran\u00e7a jur\u00eddica no pa\u00eds.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/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-5878","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/5878\/"}],"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=5878"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/5878\/revisions\/"}],"predecessor-version":[{"id":5879,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/5878\/revisions\/5879\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=5878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=5878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=5878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}