Insumos e o crédito de ICMS

Insumos e o crédito de ICMS

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Possibilidade de crédito de ICMS nas aquisições de materiais que apesar de não integrarem novas mercadorias e não serem diretamente consumidas na prestação de serviços, são indispensáveis à atividade

A recente decisão do STJ trazendo luz à obscura discussão a respeito do conceito de insumos para fins de aproveitamento de crédito de PIS/COFINS serve, indiretamente, para reavivar uma velha problemática correlata ao tema: O CONCEITO DE INSUMOS PARA FINS DE APROVEITAMENTO DE CRÉDITO DE ICMS POR INDÚSTRIAS E PRESTADORES DE SERVIÇOS DE TRANSPORTE E COMUNICAÇÃO.

Ocorre que, em diversas outras oportunidades, a mesma corte já adotou conceito altamente expansivo ao termo insumos, rechaçando o conceito indicado no texto constitucional, que define insumos de forma extremamente física e só permitindo o aproveitamento de crédito por industriais a itens que se integrem diretamente ao produto final, e adotando o conceito trazido na Lei Kandir, que conceitua os insumos como todo item aplicado diretamente na atividade do contribuinte, ainda que não integre o produto final.

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Desta feita, faz-se imperiosa a retomada da discussão em torno da possibilidade mais extensiva de crédito do imposto estadual pela aquisição de insumos, em especial por contribuintes de estados como São Paulo, por exemplo, que na Decisão Normativa CAT 01/2001, que restringe o conceito sob o ponto de vista físico, divergindo do entendimento do STJ.

Também é de bom tom destacar o fato de que tal disparidade em relação a estados como o Paraná, a título de exemplo, que permite o crédito por transportadores sobre um rol muito maior de “insumos” do que se observa na legislação paulista, fere frontalmente princípios constitucionais, tais como o da livre iniciativa, o da isonomia, etc.

Fonte: Contábeis
Data: 27 de fevereiro de 2018
Acesso: 02 de março de 2018

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