{"id":5988,"date":"2023-05-10T16:27:09","date_gmt":"2023-05-10T19:27:09","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5988"},"modified":"2023-05-10T16:27:09","modified_gmt":"2023-05-10T19:27:09","slug":"icms-transferencia-interestadual-mercadorias","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/icms-transferencia-interestadual-mercadorias\/","title":{"rendered":"STF define que decis\u00e3o que afastou ICMS vale a partir de 2024"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A ADC 49 teve como conclus\u00e3o a inconstitucionalidade da incid\u00eancia de ICMS na transfer\u00eancia interestadual de mercadorias entre estabelecimentos de um mesmo contribuinte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entretanto, ap\u00f3s o julgamento do m\u00e9rito, ficou pendente a quest\u00e3o da modula\u00e7\u00e3o dos efeitos da decis\u00e3o pois, se por um lado, havia a incid\u00eancia de ICMS entre tais opera\u00e7\u00f5es, por outro havia a transfer\u00eancia de cr\u00e9ditos de ICMS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Diante de tais circunst\u00e2ncias, o STF definiu que a decis\u00e3o produzir\u00e1 seus efeitos apenas a partir de 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prevaleceu o voto do ministro Edson Fachin de que que os estados, no \u00e2mbito do Conselho Nacional de Pol\u00edtica Fazend\u00e1ria (CONFAZ), t\u00eam at\u00e9 o ano que vem para disciplinar a transfer\u00eancia de cr\u00e9ditos de ICMS entre estabelecimentos do mesmo titular. Caso o prazo seja exaurido sem que haja regulamenta\u00e7\u00e3o, fica reconhecido o direito dos contribuintes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na pr\u00e1tica, os estados continuar\u00e3o cobrando o ICMS at\u00e9 o fim de 2023, salvo os processos administrativos e judiciais pendentes de conclus\u00e3o at\u00e9 a data de 29\/04\/2021. Nestes casos, o contribuinte com decis\u00e3o administrativa ou judicial favor\u00e1vel, al\u00e9m de n\u00e3o pagar o ICMS, ter\u00e1 direito \u00e0 devolu\u00e7\u00e3o dos valores cobrados no passado, observado o prazo prescricional de 5 (cinco) anos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, fica mantida, at\u00e9 o final do ano, a sistem\u00e1tica atual de cr\u00e9dito de ICMS.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A ADC 49 concluiu pela inconstitucionalidade do ICMS na transfer\u00eancia interestadual de mercadorias entre estabelecimentos do mesmo contribuinte.<\/p>\n","protected":false},"author":1,"featured_media":5990,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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