{"id":16725,"date":"2025-10-07T16:52:01","date_gmt":"2025-10-07T19:52:01","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16725"},"modified":"2025-10-07T16:52:01","modified_gmt":"2025-10-07T19:52:01","slug":"carf-aprova-quatro-novas-sumulas","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/carf-aprova-quatro-novas-sumulas\/","title":{"rendered":"CARF aprova quatro novas s\u00famulas"},"content":{"rendered":"<p><span data-contrast=\"auto\">O Conselho Administrativo de Recursos Fiscais (CARF) aprovou, em sess\u00e3o extraordin\u00e1ria da 3\u00aa Turma da C\u00e2mara Superior quatro novas s\u00famulas, objetivando uniformizar a jurisprud\u00eancia e diminuir o n\u00famero de processos em tramita\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Foram aprovadas as seguintes s\u00famulas:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"43\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">S\u00famula 224<\/span><\/b><span data-contrast=\"auto\">: Para efeito de apura\u00e7\u00e3o de cr\u00e9dito no \u00e2mbito do regime da n\u00e3o cumulatividade da Contribui\u00e7\u00e3o para o PIS\/Pasep e da COFINS, somente ser\u00e1 considerada a energia el\u00e9trica efetivamente consumida nos estabelecimentos da pessoa jur\u00eddica, n\u00e3o se enquadrando nesse conceito outras despesas como a Contribui\u00e7\u00e3o para o Custeio da Ilumina\u00e7\u00e3o P\u00fablica (COSIP) ou a demanda contratada.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"43\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">S\u00famula 225<\/span><\/b><span data-contrast=\"auto\">:<\/span> <span data-contrast=\"auto\">A suspens\u00e3o da incid\u00eancia da Contribui\u00e7\u00e3o para o PIS\/PASEP e da COFINS prevista no art. 9\u00ba da Lei n\u00ba 10.925\/2004, relativamente \u00e0s atividades elencadas em sua reda\u00e7\u00e3o original, aplica-se desde 1\u00ba de agosto de 2004, nos termos do art. 17, inciso III, dessa Lei, n\u00e3o sendo poss\u00edvel deslocar o in\u00edcio dessa vig\u00eancia por meio de ato infralegal.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"43\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">S\u00famula 226<\/span><\/b><span data-contrast=\"auto\">: A dedu\u00e7\u00e3o dos d\u00e9bitos a partir de cr\u00e9ditos n\u00e3o admitidos pelo Regulamento do IPI n\u00e3o se considera pagamento, e sujeita-se ao prazo decadencial regido pelo art. 173, inciso I, do C\u00f3digo Tribut\u00e1rio Nacional.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"43\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">S\u00famula 227<\/span><\/b><span data-contrast=\"auto\">: O regime aduaneiro especial de drawback, em sua modalidade suspens\u00e3o, imp\u00f5e que, at\u00e9 28\/07\/2010, haja vincula\u00e7\u00e3o f\u00edsica entre os insumos importados com suspens\u00e3o de tributos e os produtos exportados.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>O Conselho Administrativo de Recursos Fiscais (CARF) aprovou, em sess\u00e3o extraordin\u00e1ria da 3\u00aa Turma da C\u00e2mara Superior quatro novas s\u00famulas, objetivando uniformizar a jurisprud\u00eancia e diminuir o n\u00famero de processos em tramita\u00e7\u00e3o.\u00a0 Foram aprovadas as seguintes s\u00famulas:\u00a0 S\u00famula 224: Para efeito de apura\u00e7\u00e3o de cr\u00e9dito no \u00e2mbito do regime da n\u00e3o cumulatividade da Contribui\u00e7\u00e3o para [&hellip;]<\/p>","protected":false},"author":2,"featured_media":16726,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-16725","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-tributario"],"_links":{"self":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/comments?post=16725"}],"version-history":[{"count":1,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16725\/revisions"}],"predecessor-version":[{"id":16727,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16725\/revisions\/16727"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16726"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}