{"id":9008,"date":"2014-08-05T13:57:01","date_gmt":"2014-08-05T16:57:01","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=9008"},"modified":"2015-07-22T11:35:40","modified_gmt":"2015-07-22T14:35:40","slug":"convenio-icms-702014","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/convenio-icms-702014\/","title":{"rendered":"Conv\u00eanio ICMS n\u00ba 70\/2014"},"content":{"rendered":"<p style=\"text-align: justify;\">Em 30.07.2014 o Conselho Nacional de Pol\u00edtica Fazend\u00e1ria &#8211; CONFAZ fez publicar no Di\u00e1rio Oficial da Uni\u00e3o o Conv\u00eanio ICMS n\u00ba 70, de 29.07.2014, que, dentre outros dispositivos, concede prazo para os entes federados regularizarem a legisla\u00e7\u00e3o que concedeu benef\u00edcios fiscais relacionados ao ICMS sem autoriza\u00e7\u00e3o do CONFAZ.<\/p>\n<p style=\"text-align: justify;\">Disposi\u00e7\u00e3o interessante \u00e9 a contida na Cl\u00e1usula Primeira do Anexo \u00danico do referido Conv\u00eanio, que estabelece:<\/p>\n<blockquote><p>Cl\u00e1usula primeira Ficam remitidos e anistiados os cr\u00e9ditos tribut\u00e1rios do Imposto sobre Opera\u00e7\u00f5es Relativas a Circula\u00e7\u00e3o de Mercadorias e sobre Presta\u00e7\u00e3o de Servi\u00e7os de Transporte Interestadual e Intermunicipal e de Comunica\u00e7\u00e3o &#8211; ICMS, constitu\u00eddos ou n\u00e3o, relativos a opera\u00e7\u00f5es e presta\u00e7\u00f5es, decorrentes de parcela alcan\u00e7ada por benef\u00edcios e incentivos, fiscais e financeiros, vinculados ao ICMS, concedidos por legisla\u00e7\u00f5es tribut\u00e1rias estaduais e distrital editadas at\u00e9 a data de publica\u00e7\u00e3o deste conv\u00eanio, sem aprova\u00e7\u00e3o do CONFAZ.<\/p><\/blockquote>\n<p style=\"text-align: justify;\">Assim, o sujeito passivo que foi autuado por ter se apropriado de cr\u00e9ditos tribut\u00e1rios amparados por benef\u00edcios fiscais concedidos fora do \u00e2mbito do CONFAZ poder\u00e1 requerer a extin\u00e7\u00e3o da execu\u00e7\u00e3o fiscal ou do processo administrativo, conforme o caso, incluindo eventual a\u00e7\u00e3o penal tribut\u00e1ria.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em 30.07.2014 o Conselho Nacional de Pol\u00edtica Fazend\u00e1ria &#8211; CONFAZ fez publicar no Di\u00e1rio Oficial da Uni\u00e3o o Conv\u00eanio ICMS n\u00ba 70, de 29.07.2014, que, dentre outros dispositivos, concede prazo para os entes federados regularizarem a legisla\u00e7\u00e3o que concedeu benef\u00edcios fiscais relacionados ao ICMS sem autoriza\u00e7\u00e3o do CONFAZ. Disposi\u00e7\u00e3o interessante \u00e9 a contida na Cl\u00e1usula [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9011,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-9008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Conv\u00eanio ICMS n\u00ba 70\/2014 &#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\/convenio-icms-702014\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conv\u00eanio ICMS n\u00ba 70\/2014 &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"Em 30.07.2014 o Conselho Nacional de Pol\u00edtica Fazend\u00e1ria &#8211; CONFAZ fez publicar no Di\u00e1rio Oficial da Uni\u00e3o o Conv\u00eanio ICMS n\u00ba 70, de 29.07.2014, que, dentre outros dispositivos, concede prazo para os entes federados regularizarem a legisla\u00e7\u00e3o que concedeu benef\u00edcios fiscais relacionados ao ICMS sem autoriza\u00e7\u00e3o do CONFAZ. 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Master of Business Administration (MBA) em Direito Tribut\u00e1rio pela Funda\u00e7\u00e3o Get\u00falio Vargas. Especializado em Direito do Agroneg\u00f3cio pela Universidade de Araraquara\\\/SP. Especializado em Direito P\u00fablico pela Funda\u00e7\u00e3o Escola Superior do Minist\u00e9rio P\u00fablico de Minas Gerais. Especializado em Matem\u00e1tica Financeira pelo Instituto Brasileiro de Capacita\u00e7\u00e3o Banc\u00e1ria. Auditor Interno da Qualidade certificado pela Grifo Enterprise. Exerce a advocacia (empresarial e tribut\u00e1ria) e a per\u00edcia judicial, atuando junto a diversas comarcas do Estado de Minas Gerais, particularmente em a\u00e7\u00f5es de natureza tribut\u00e1ria e empresarial. Desenvolve atividade letiva, ministrando aulas de Direito Tribut\u00e1rio, Auditoria e Per\u00edcia Cont\u00e1bil em cursos de Gradua\u00e7\u00e3o e P\u00f3s Gradua\u00e7\u00e3o em diversas institui\u00e7\u00f5es de ensino superior. Possui diversos artigos publicados em jornais, livros e revistas especializadas.\",\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/amaury.rm.9\"],\"url\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/author\\\/amaury-rausch-mainenti\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Conv\u00eanio ICMS n\u00ba 70\/2014 &#8211; 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\/convenio-icms-702014\/","og_locale":"pt_BR","og_type":"article","og_title":"Conv\u00eanio ICMS n\u00ba 70\/2014 &#8211; Mainenti Tributos","og_description":"Em 30.07.2014 o Conselho Nacional de Pol\u00edtica Fazend\u00e1ria &#8211; CONFAZ fez publicar no Di\u00e1rio Oficial da Uni\u00e3o o Conv\u00eanio ICMS n\u00ba 70, de 29.07.2014, que, dentre outros dispositivos, concede prazo para os entes federados regularizarem a legisla\u00e7\u00e3o que concedeu benef\u00edcios fiscais relacionados ao ICMS sem autoriza\u00e7\u00e3o do CONFAZ. 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