{"id":2304,"date":"2009-10-02T14:21:00","date_gmt":"2009-10-02T14:21:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2009\/10\/02\/sumula-do-stj-icms-sobre-juros-nas-parcelas\/"},"modified":"2009-10-02T14:21:00","modified_gmt":"2009-10-02T14:21:00","slug":"sumula-do-stj-icms-sobre-juros-nas-parcelas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2009\/10\/02\/sumula-do-stj-icms-sobre-juros-nas-parcelas\/","title":{"rendered":"S\u00famula do STJ &#8211; ICMS sobre juros nas parcelas"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:Arial;font-size:130%;color:#000000;\"><strong>S\u00famula trata de ICMS sobre parcelas <\/strong><\/span><\/div>\n<div align=\"justify\"><span style=\"color:#000000;\"><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:arial;color:#000000;\">O Superior Tribunal de Justi\u00e7a (STJ) publicou nesta semana uma nova s\u00famula que determina a incid\u00eancia do ICMS sobre os encargos cobrados por empresas do ramo varejista nas vendas a prazo de mercadorias. A s\u00famula n\u00ba 395, no entanto, pode ter solucionado apenas parte da controv\u00e9rsia. Isso porque o texto deixou de mencionar os casos das vendas realizadas por meio de financiamento para o pagamento do produto. Embora recentes decis\u00f5es do STJ estabele\u00e7am a n\u00e3o-incid\u00eancia de ICMS nos financiamentos, era aguardada pelos tributaristas uma s\u00famula para por um ponto final no assunto.<\/p>\n<p>Desde os anos 90, a jurisprud\u00eancia predominante no STJ era no sentido de n\u00e3o existir a incid\u00eancia do tributo nas vendas a prazo. Em 2006, por\u00e9m, a tese se reverteu em favor do fisco, em uma decisao da Primeira Se\u00e7\u00e3o da corte. Os advogados passaram a defender a n\u00e3o-extens\u00e3o da nova tese \u00e0s vendas financiadas e, desde o ano passado, a jurisprud\u00eancia do STJ vem aplicando esse entendimento. O principal argumento das empresas \u00e9 que se trataria de uma dupla tributa\u00e7\u00e3o, pois, no caso da venda financiada, h\u00e1 incid\u00eancia do IOF sobre o valor das parcelas pagas a t\u00edtulo de financiamento e do ICMS sobre o valor da mercadoria paga \u00e0 vista.<\/p>\n<p>Agora, a S\u00famula n\u00ba 395 estabelece que &#8220;o ICMS incide sobre o valor da venda a prazo constante na nota fiscal&#8221;. Segundo o advogado Marcos Joaquim Gon\u00e7alves Alves, do Mattos Filho Advogados, as Fazendas Estaduais continuam, em muitos casos, a n\u00e3o fazer uma distin\u00e7\u00e3o entre a venda financiada e a venda a prazo no que diz respeito \u00e0 incid\u00eancia do ICMS. &#8220;\u00c9 importante que se fa\u00e7a um verbete apenas sobre a venda financiada&#8221;, diz Alves. J\u00e1 na opini\u00e3o do advogado Adolpho Bergamini, do escrit\u00f3rio Martins, Chamon e Franco Advogados e Consultores, apesar de a reda\u00e7\u00e3o da s\u00famula ser simples, est\u00e1 claro que a venda financiada est\u00e1 exclu\u00edda da hip\u00f3tese de incid\u00eancia do ICMS. &#8220;O valor da nota fiscal s\u00f3 pode se referir \u00e0 venda da mercadoria feita diretamente pelo fornecedor&#8221;, diz Bergamini. <\/span><\/div>\n<div align=\"justify\"><\/div>\n<div align=\"justify\"><span style=\"font-family:arial;font-size:85%;\"><span style=\"color:#000000;\"><\/p>\n<p><strong>Fonte<\/strong>: Valor Econ\u00f4mico Luiza de Carvalho, de Bras\u00edlia , via Ascom CFC<\/span><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S\u00famula trata de ICMS sobre parcelas O Superior Tribunal de Justi\u00e7a (STJ) publicou nesta semana<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115,160,188],"tags":[],"class_list":["post-2304","post","type-post","status-publish","format-standard","hentry","category-icms","category-planejamento-tributario","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S\u00famula do STJ - ICMS sobre juros nas parcelas - Prof. Alexandre Alcantara<\/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:\/\/alcantara.pro.br\/portal\/2009\/10\/02\/sumula-do-stj-icms-sobre-juros-nas-parcelas\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u00famula do STJ - ICMS sobre juros nas parcelas - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"S\u00famula trata de ICMS sobre parcelas O Superior Tribunal de Justi\u00e7a (STJ) publicou nesta semana\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2009\/10\/02\/sumula-do-stj-icms-sobre-juros-nas-parcelas\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2009-10-02T14:21:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/10\\\/02\\\/sumula-do-stj-icms-sobre-juros-nas-parcelas\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2009\\\/10\\\/02\\\/sumula-do-stj-icms-sobre-juros-nas-parcelas\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"S\u00famula do STJ &#8211; 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