{"version":"1.0","provider_name":"Chenut Advogados","provider_url":"https:\/\/chenut.online","author_name":"Administrador","author_url":"https:\/\/chenut.online\/author\/administrador\/","title":"A n\u00e3o incid\u00eancia do ICMS na base de c\u00e1lculo do PIS e da COFINS e a modula\u00e7\u00e3o dos efeitos da decis\u00e3o prolatada pelo STF - Chenut Advogados","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"C5rp3WEsa3\"><a href=\"https:\/\/chenut.online\/by-htm-4\/\">A n\u00e3o incid\u00eancia do ICMS na base de c\u00e1lculo do PIS e da COFINS e a modula\u00e7\u00e3o dos efeitos da decis\u00e3o prolatada pelo STF<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/chenut.online\/by-htm-4\/embed\/#?secret=C5rp3WEsa3\" width=\"600\" height=\"338\" title=\"&#8220;A n\u00e3o incid\u00eancia do ICMS na base de c\u00e1lculo do PIS e da COFINS e a modula\u00e7\u00e3o dos efeitos da decis\u00e3o prolatada pelo STF&#8221; &#8212; Chenut Advogados\" data-secret=\"C5rp3WEsa3\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>\n","thumbnail_url":null,"thumbnail_width":null,"thumbnail_height":null,"description":"[:br] RESUMO Este artigo prop\u00f5e uma breve an\u00e1lise acerca das possibilidades de modula\u00e7\u00e3o dos efeitos da decis\u00e3o prolatada pelo Supremo Tribunal Federal, no bojo do RE n\u00ba 574706, em que se reconheceu que o ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS e da COFINS. Palavras-chave &#8211; Direito Tribut\u00e1rio. ICMS. Base de c\u00e1lculo. PIS. COFINS. Modula\u00e7\u00e3o de efeitos. INTRODU\u00c7\u00c3O. Em 15\/03\/2017, com um placar apertado de 06 votos a 04, o plen\u00e1rio do Supremo Tribunal Federal &#8211; STF, ap\u00f3s d\u00e9cadas de impasse, declarou que o ICMS n\u00e3o comp\u00f5e a base de c\u00e1lculo do PIS e da COFINS. O Recurso Extraordin\u00e1rio n\u00ba 574706, o qual gerou a an\u00e1lise da mat\u00e9ria pelo STF em sede de repercuss\u00e3o geral, questionava um ac\u00f3rd\u00e3o proferido pelo Tribunal Regional Federal da 4\u00aa Regi\u00e3o, segundo o qual o julgador havia entendido que o ICMS integrava a base de c\u00e1lculo das citadas contribui\u00e7\u00f5es. A Ministra C\u00e1rmen L\u00facia, Relatora do RE n\u00ba 574706, votou pelo provimento do recurso, tendo sido acompanhada em seu voto pela Ministra Rosa Weber e pelos Ministros Luiz Fux, Ricardo Lewandowski, Marco Aur\u00e9lio e Celso de Mello. O voto vencedor ratificou o entendimento de que o ICMS n\u00e3o pode ser considerado como receita ou [...]"}<!DOCTYPE html>
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