{"id":22750,"date":"2024-01-22T11:10:03","date_gmt":"2024-01-22T14:10:03","guid":{"rendered":"http:\/\/lawmee.com.br\/?p=22750"},"modified":"2024-01-22T11:11:55","modified_gmt":"2024-01-22T14:11:55","slug":"afastamento-do-pis-e-da-cofins-importacao-sobre-servicos","status":"publish","type":"post","link":"https:\/\/lawmee.com.br\/en\/informatives\/portugues-afastamento-do-pis-e-da-cofins-importacao-sobre-servicos\/","title":{"rendered":"(Portugu\u00eas) Afastamento do PIS e da COFINS importa\u00e7\u00e3o sobre servi\u00e7os"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/lawmee.com.br\/pt\/wp-json\/wp\/v2\/posts\/22750\" class=\"qtranxs-available-language-link qtranxs-available-language-link-pt\" title=\"Portugu\u00eas\">Portugu\u00eas<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><p>A Lei n\u00ba 10.865\/04 instituiu o PIS e a COFINS sobre importa\u00e7\u00f5es de bens e servi\u00e7os. Todavia, a Constitui\u00e7\u00e3o Federal prev\u00ea somente o valor aduaneiro enquanto base tribut\u00e1vel na importa\u00e7\u00e3o, cujas premissas s\u00e3o aplic\u00e1veis somente \u00e0s mercadorias, n\u00e3o a servi\u00e7os.<\/p>\n<p>Logo, existem razoes jur\u00eddicas para invalidar a incid\u00eancia das referidas contribui\u00e7\u00f5es sobre servi\u00e7os adquiridos do exterior, uma vez que a Lei em quest\u00e3o prev\u00ea uma tributa\u00e7\u00e3o que n\u00e3o encontra respaldo na Constitui\u00e7\u00e3o.<\/p>\n<p>Assim, faltando a devida autoriza\u00e7\u00e3o constitucional prevendo a incid\u00eancia sobre valores pagos, creditados, empregados ou remetidos ao exterior como contrapresta\u00e7\u00e3o por servi\u00e7os prestados, tal como consta na Lei n\u00ba 10.865\/04, o PIS e a COFINS-Importa\u00e7\u00e3o incidentes sobre servi\u00e7os podem ser contestados judicialmente.<\/p>\n<p>Nesse contexto, considerando a possibilidade de afeta\u00e7\u00e3o do tema ao rito de recursos repetitivos e consequente modula\u00e7\u00e3o de efeitos, recomendamos o imediato ajuizamento de a\u00e7\u00e3o, para o que estamos \u00e0 disposi\u00e7\u00e3o.<\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Portugu\u00eas. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.A Lei n\u00ba 10.865\/04 instituiu o PIS e a COFINS sobre importa\u00e7\u00f5es de bens e servi\u00e7os. Todavia, a Constitui\u00e7\u00e3o Federal prev\u00ea somente o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[2],"tags":[],"class_list":["post-22750","post","type-post","status-publish","format-standard","hentry","category-informativos"],"_links":{"self":[{"href":"https:\/\/lawmee.com.br\/en\/wp-json\/wp\/v2\/posts\/22750","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lawmee.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lawmee.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lawmee.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lawmee.com.br\/en\/wp-json\/wp\/v2\/comments?post=22750"}],"version-history":[{"count":1,"href":"https:\/\/lawmee.com.br\/en\/wp-json\/wp\/v2\/posts\/22750\/revisions"}],"predecessor-version":[{"id":22754,"href":"https:\/\/lawmee.com.br\/en\/wp-json\/wp\/v2\/posts\/22750\/revisions\/22754"}],"wp:attachment":[{"href":"https:\/\/lawmee.com.br\/en\/wp-json\/wp\/v2\/media?parent=22750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lawmee.com.br\/en\/wp-json\/wp\/v2\/categories?post=22750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lawmee.com.br\/en\/wp-json\/wp\/v2\/tags?post=22750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}