{"id":2145,"date":"2020-05-18T13:19:19","date_gmt":"2020-05-18T16:19:19","guid":{"rendered":"https:\/\/www.garciakeener.com.br\/?p=2145"},"modified":"2020-05-18T13:19:19","modified_gmt":"2020-05-18T16:19:19","slug":"covid-19-informativo-tributario-4","status":"publish","type":"post","link":"https:\/\/www.garciakeener.com.br\/en\/covid-19-informativo-tributario-4\/","title":{"rendered":"Covid-19 \u2013 Informativo Tribut\u00e1rio"},"content":{"rendered":"

[:pt]STF CONFIRMA N\u00c3O INCID\u00caNCIA DE ICMS SOBRE DEMANDA CONTRATADA<\/p>\n

O Supremo Tribunal Federal, no julgamento do RE n\u00ba 593.824, submetido \u00e0 repercuss\u00e3o geral, confirmou o entendimento adotado pelo STJ em sede de recurso repetitivo e afastou a incid\u00eancia do ICMS sobre a demanda de energia el\u00e9trica contratada e n\u00e3o utilizada.<\/p>\n

STF DEFINE ESTADO A QUEM SE DEVE O ICMS EM IMPORTA\u00c7\u00c3O<\/p>\n

O Supremo Tribunal Federal, no julgamento do RE n\u00ba 665.134, submetido \u00e0 repercuss\u00e3o geral, estabeleceu que o ICMS incidente sobre a importa\u00e7\u00e3o de mercadoria \u00e9 devido ao Estado no qual est\u00e1 domiciliado ou estabelecido o destinat\u00e1rio legal da opera\u00e7\u00e3o que deu causa \u00e0 circula\u00e7\u00e3o do bem.<\/p>\n

FIM DO VOTO DE QUALIDADE NO CARF<\/p>\n

Ap\u00f3s delibera\u00e7\u00e3o na C\u00e2mara dos Deputados e aprova\u00e7\u00e3o pelo Senado Federal, o Presidente sancionou a altera\u00e7\u00e3o inclu\u00edda na Medida Provis\u00f3ria do Contribuinte Legal, convertida na Lei n\u00ba 13.998\/2020, extinguindo o voto de qualidade nos julgamentos do Conselho Administrativo de Recursos Fiscais. Entretanto, a Procuradoria Geral da Rep\u00fablica ajuizou a ADI n\u00ba 6.399, a fim de questionar a inclus\u00e3o do disposto em MP que considerou tratar de mat\u00e9ria distinta.<\/p>\n

STF REITERA INCONSTITUCIONALIDADE EM MAJORA\u00c7\u00c3O DE TAXA SISCOMEX<\/p>\n

O Supremo Tribunal Federal, no julgamento em repercuss\u00e3o geral do RE n\u00ba 1.258.934, reafirmou a inconstitucionalidade da majora\u00e7\u00e3o de taxa Siscomex, cobrada a cada registro de declara\u00e7\u00e3o de importa\u00e7\u00e3o pela Portaria n\u00ba 257\/2011 do Minist\u00e9rio da Fazenda.<\/p>\n

TRF2 ENTENDE QUE PRORROGA\u00c7\u00c3O NO PAGAMENTO DE TRIBUTOS \u00c9 CONCESS\u00c3O EXCEPCIONAL<\/p>\n

O Tribunal Regional Federal da 2 Regi\u00e3o, examinando recursos de contribuintes que visam a posterga\u00e7\u00e3o do pagamento de tributos em raz\u00e3o da pandemia mundial da Covid-19, tem entendido que o pedido somente pode ser deferido se ficar comprovado o abalo financeiro sofrido, com risco concreto \u00e0 subsist\u00eancia da empresa, \u00e0 manuten\u00e7\u00e3o de empregos e \u00e0 pr\u00f3pria continuidade da presta\u00e7\u00e3o de servi\u00e7o e fornecimento de bens.<\/p>\n

Daniela Braga: dsb@garciakeener.com.br<\/a><\/p>\n

Iuri Francescutti: iuri@garciakeener.com.br<\/a><\/p>\n

Vitor Freire: vitor.freire@garciakeener.com.br<\/a><\/p>\n

 [:]<\/p>","protected":false},"excerpt":{"rendered":"

[:pt]STF CONFIRMA N\u00c3O INCID\u00caNCIA DE ICMS SOBRE DEMANDA CONTRATADA O Supremo Tribunal Federal, no julgamento do RE n\u00ba 593.824, submetido \u00e0 repercuss\u00e3o geral, confirmou o entendimento adotado pelo STJ em sede de recurso repetitivo e afastou a incid\u00eancia do ICMS sobre a demanda de energia el\u00e9trica contratada e n\u00e3o utilizada. STF DEFINE ESTADO A QUEM […]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2145","post","type-post","status-publish","format-standard","hentry","category-noticias"],"acf":[],"yoast_head":"\nCovid-19 \u2013 Informativo Tribut\u00e1rio - Garcia & Keener Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.garciakeener.com.br\/en\/covid-19-informativo-tributario-4\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Covid-19 \u2013 Informativo Tribut\u00e1rio - Garcia & Keener Advogados\" \/>\n<meta property=\"og:description\" content=\"[:pt]STF CONFIRMA N\u00c3O INCID\u00caNCIA DE ICMS SOBRE DEMANDA CONTRATADA O Supremo Tribunal Federal, no julgamento do RE n\u00ba 593.824, submetido \u00e0 repercuss\u00e3o geral, confirmou o entendimento adotado pelo STJ em sede de recurso repetitivo e afastou a incid\u00eancia do ICMS sobre a demanda de energia el\u00e9trica contratada e n\u00e3o utilizada. 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