{"id":11710,"date":"2022-09-14T13:17:55","date_gmt":"2022-09-14T16:17:55","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=11710"},"modified":"2022-09-14T13:17:55","modified_gmt":"2022-09-14T16:17:55","slug":"sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/","title":{"rendered":"S\u00daMULA N. 654 DO SUPERIOR TRIBUNAL DE JUSTI\u00c7A: PAUTA FISCAL"},"content":{"rendered":"<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/09\/20220327_114818-2.jpg\" data-rel=\"lightbox-image-0\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-11711 alignleft\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/09\/20220327_114818-2-258x300.jpg\" alt=\"\" width=\"421\" height=\"490\" srcset=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/09\/20220327_114818-2-258x300.jpg 258w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/09\/20220327_114818-2-768x892.jpg 768w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/09\/20220327_114818-2-882x1024.jpg 882w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/09\/20220327_114818-2.jpg 1932w\" sizes=\"auto, (max-width: 421px) 100vw, 421px\" \/><\/a>Voc\u00ea sabe como funciona a substitui\u00e7\u00e3o tribut\u00e1ria? N\u00e3o? Vamos explicar e voc\u00ea entender\u00e1 rapidamente. N\u00e3o h\u00e1 segredo.<\/p>\n<p>A substitui\u00e7\u00e3o tribut\u00e1ria ocorre quando a lei atribui a outra pessoa a responsabilidade pelo c\u00e1lculo e recolhimento de tributo devido por terceiro (art. 150, \u00a7 7o, Constitui\u00e7\u00e3o Federal). \u00c9 muito aplicada em rela\u00e7\u00e3o a tributos que incidem sobre o consumo, cujo mercado \u00e9 altamente pulverizado em revendedores tidos como micros e pequenos neg\u00f3cios. \u00c9 o caso daquela velha e famigerada cervejinha, que voc\u00ea compra no boteco da esquina da sua casa. Voc\u00ea n\u00e3o v\u00ea (e talvez nem saiba), mas o imposto incidente sobre essa mercadoria (no caso, o ICMS), j\u00e1 foi calculado e recolhido antecipadamente pelo fabricante ou distribuidor dessa bebida.<\/p>\n<p>Como \u00e9 calculado? Simples. Adota-se uma esp\u00e9cie de &#8220;pauta fiscal&#8221;, em que se presume que essa mercadoria ser\u00e1 comercializada para o consumidor final com uma margem de lucratividade espec\u00edfica. Via de regra, a elabora\u00e7\u00e3o destas pautas fiscais se faz com elementos colhidos da realidade comercial.<\/p>\n<p>Tal t\u00e9cnica de tributa\u00e7\u00e3o favorece enormemente a vida do fisco, por assim dizer, haja vista que ele concentrar\u00e1 seus esfor\u00e7os fiscalizat\u00f3rios em um n\u00famero menor de contribuintes (fabricante\/distribuidor), ao inv\u00e9s de despender esfor\u00e7os com fiscaliza\u00e7\u00e3o de milhares de pequenos pontos de venda.<\/p>\n<p>Racionaliza\u00e7\u00e3o pura. Efici\u00eancia. Efic\u00e1cia. Ainda que este instituto seja objeto de tantas controv\u00e9rsias.<\/p>\n<p>Esta t\u00e9cnica se estende a vernizes, tintas, pneus, pe\u00e7as de ve\u00edculos, sucos, \u00e1guas minerais, refrigerantes, medicamentos, enfim, a esfera de alcance, em rela\u00e7\u00e3o \u00e0s in\u00fameras mercadorias postas no mercado de consumo, \u00e9 muito ampla.<\/p>\n<p>Se h\u00e1 uma regra relativa \u00e0 aplica\u00e7\u00e3o da substitui\u00e7\u00e3o tribut\u00e1ria, h\u00e1, por outro lado, exce\u00e7\u00f5es \u00e0 mesma. Nesse sentido, o Superior Tribunal de Justi\u00e7a, na pessoa de seus e. Ministros, emitiu a S\u00famula abaixo:<\/p>\n<p style=\"font-weight: 400;\">&#8220;S\u00famula n\u00ba 654<\/p>\n<p style=\"font-weight: 400;\">A tabela de pre\u00e7os m\u00e1ximos ao consumidor (PMC) publicada pela ABCFarma, adotada pelo Fisco para a fixa\u00e7\u00e3o da base de c\u00e1lculo do ICMS na sistem\u00e1tica da substitui\u00e7\u00e3o tribut\u00e1ria, n\u00e3o se aplica aos medicamentos destinados exclusivamente para uso de hospitais e cl\u00ednicas. (Primeira Se\u00e7\u00e3o. Aprovada em 24\/8\/2022) (Fonte &#8211;\u00a0<em>Informativo n\u00ba 746<\/em>\u00a0&#8211; Publica\u00e7\u00e3o: 29\/8\/2022).&#8221;<\/p>\n<p>Veja-se que tal entendimento favorece enormemente os contribuintes, que poder\u00e3o pleitear restitui\u00e7\u00e3o de valores pagos a maior, a t\u00edtulo de ICMS &#8211; ST.<\/p>\n<p>Fale conosco e saiba mais. Whatsapp 31 997755450.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/07\/BRASIL-200o-ANO-DA-INDEPEND\u00caNCIA.png\" data-rel=\"lightbox-image-1\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11618 aligncenter\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/07\/BRASIL-200o-ANO-DA-INDEPEND\u00caNCIA-300x169.png\" alt=\"\" width=\"644\" height=\"363\" srcset=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/07\/BRASIL-200o-ANO-DA-INDEPEND\u00caNCIA-300x169.png 300w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/07\/BRASIL-200o-ANO-DA-INDEPEND\u00caNCIA-768x432.png 768w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/07\/BRASIL-200o-ANO-DA-INDEPEND\u00caNCIA-1024x576.png 1024w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/07\/BRASIL-200o-ANO-DA-INDEPEND\u00caNCIA.png 1280w\" sizes=\"auto, (max-width: 644px) 100vw, 644px\" \/><\/a><\/p>\n<p style=\"font-weight: 400;\">\n","protected":false},"excerpt":{"rendered":"<p>Voc\u00ea sabe como funciona a substitui\u00e7\u00e3o tribut\u00e1ria? N\u00e3o? Vamos explicar e voc\u00ea entender\u00e1 rapidamente. N\u00e3o h\u00e1 segredo. A substitui\u00e7\u00e3o tribut\u00e1ria ocorre quando a lei atribui a outra pessoa a responsabilidade pelo c\u00e1lculo e recolhimento de tributo devido por terceiro (art. 150, \u00a7 7o, Constitui\u00e7\u00e3o Federal). \u00c9 muito aplicada em rela\u00e7\u00e3o a tributos que incidem sobre [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[277,250,2,296,272,273],"tags":[],"class_list":["post-11710","post","type-post","status-publish","format-standard","hentry","category-agrobusiness","category-agronegocios","category-artigo","category-decisoes-judiciais","category-direito-tributario","category-icms"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S\u00daMULA N. 654 DO SUPERIOR TRIBUNAL DE JUSTI\u00c7A: PAUTA FISCAL &#8211; Mainenti Tributos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u00daMULA N. 654 DO SUPERIOR TRIBUNAL DE JUSTI\u00c7A: PAUTA FISCAL &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"Voc\u00ea sabe como funciona a substitui\u00e7\u00e3o tribut\u00e1ria? N\u00e3o? Vamos explicar e voc\u00ea entender\u00e1 rapidamente. N\u00e3o h\u00e1 segredo. A substitui\u00e7\u00e3o tribut\u00e1ria ocorre quando a lei atribui a outra pessoa a responsabilidade pelo c\u00e1lculo e recolhimento de tributo devido por terceiro (art. 150, \u00a7 7o, Constitui\u00e7\u00e3o Federal). \u00c9 muito aplicada em rela\u00e7\u00e3o a tributos que incidem sobre [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"Mainenti Tributos\" \/>\n<meta property=\"article:published_time\" content=\"2022-09-14T16:17:55+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/09\/20220327_114818-2-258x300.jpg\" \/>\n<meta name=\"author\" content=\"Amaury Mainenti\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amaury Mainenti\" \/>\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\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\\\/#article\",\"isPartOf\":{\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\\\/\"},\"author\":{\"name\":\"Amaury Mainenti\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/#\\\/schema\\\/person\\\/c84b547d2858605a698343334a30fe74\"},\"headline\":\"S\u00daMULA N. 654 DO SUPERIOR TRIBUNAL DE JUSTI\u00c7A: PAUTA FISCAL\",\"datePublished\":\"2022-09-14T16:17:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\\\/\"},\"wordCount\":424,\"commentCount\":0,\"image\":{\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/wp-content\\\/uploads\\\/2022\\\/09\\\/20220327_114818-2-258x300.jpg\",\"articleSection\":[\"AGROBUSINESS\",\"Agroneg\u00f3cios\",\"Artigo\",\"decis\u00f5es judiciais\",\"DIREITO TRIBUT\u00c1RIO\",\"ICMS\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\\\/\",\"url\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\\\/\",\"name\":\"S\u00daMULA N. 654 DO SUPERIOR TRIBUNAL DE JUSTI\u00c7A: PAUTA FISCAL &#8211; 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Mainenti Tributos","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/","og_locale":"pt_BR","og_type":"article","og_title":"S\u00daMULA N. 654 DO SUPERIOR TRIBUNAL DE JUSTI\u00c7A: PAUTA FISCAL &#8211; Mainenti Tributos","og_description":"Voc\u00ea sabe como funciona a substitui\u00e7\u00e3o tribut\u00e1ria? N\u00e3o? Vamos explicar e voc\u00ea entender\u00e1 rapidamente. N\u00e3o h\u00e1 segredo. A substitui\u00e7\u00e3o tribut\u00e1ria ocorre quando a lei atribui a outra pessoa a responsabilidade pelo c\u00e1lculo e recolhimento de tributo devido por terceiro (art. 150, \u00a7 7o, Constitui\u00e7\u00e3o Federal). \u00c9 muito aplicada em rela\u00e7\u00e3o a tributos que incidem sobre [&hellip;]","og_url":"http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/","og_site_name":"Mainenti Tributos","article_published_time":"2022-09-14T16:17:55+00:00","og_image":[{"url":"http:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/09\/20220327_114818-2-258x300.jpg","type":"","width":"","height":""}],"author":"Amaury Mainenti","twitter_misc":{"Escrito por":"Amaury Mainenti","Est. tempo de leitura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/#article","isPartOf":{"@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/"},"author":{"name":"Amaury Mainenti","@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/#\/schema\/person\/c84b547d2858605a698343334a30fe74"},"headline":"S\u00daMULA N. 654 DO SUPERIOR TRIBUNAL DE JUSTI\u00c7A: PAUTA FISCAL","datePublished":"2022-09-14T16:17:55+00:00","mainEntityOfPage":{"@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/"},"wordCount":424,"commentCount":0,"image":{"@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/09\/20220327_114818-2-258x300.jpg","articleSection":["AGROBUSINESS","Agroneg\u00f3cios","Artigo","decis\u00f5es judiciais","DIREITO TRIBUT\u00c1RIO","ICMS"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/#respond"]}]},{"@type":"WebPage","@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/","url":"http:\/\/www.rauschmainenti.adv.br\/esc\/sumula-n-654-do-superior-tribunal-de-justica-pauta-fiscal\/","name":"S\u00daMULA N. 654 DO SUPERIOR TRIBUNAL DE JUSTI\u00c7A: PAUTA FISCAL &#8211; 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