{"id":2602,"date":"2024-01-10T10:56:52","date_gmt":"2024-01-10T13:56:52","guid":{"rendered":"https:\/\/cardillo.com.br\/?p=2602"},"modified":"2024-06-05T15:13:02","modified_gmt":"2024-06-05T18:13:02","slug":"nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-9","status":"publish","type":"post","link":"https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-9\/","title":{"rendered":"Nova legisla\u00e7\u00e3o facilita negocia\u00e7\u00e3o de d\u00edvidas perante o fisco federal"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-4xqk9f-4074fcdb53ba63826681e4bd590d18be main_color avia-section-default avia-no-border-styling  avia-builder-el-0  avia-builder-el-no-sibling  avia-bg-style-scroll  container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-2602'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" id=\"style-css-av-1wmvnn-1e464938ee7c26e141feef12d65fbddd\">\n#top .flex_column.av-1wmvnn-1e464938ee7c26e141feef12d65fbddd{\nborder-radius:0px;\n-webkit-border-radius:0px;\n-moz-border-radius:0px;\npadding:0px;\n}\n<\/style>\n<div class='flex_column av-1wmvnn-1e464938ee7c26e141feef12d65fbddd av_two_fifth  avia-builder-el-1  el_before_av_three_fifth  avia-builder-el-first  first flex_column_div av-zero-column-padding '   ><p>\n<style type=\"text\/css\" id=\"style-css-av-lcyzd8my-2192d625768c3d52e941e1f4b5bfcb59\">\n#top .av-special-heading.av-lcyzd8my-2192d625768c3d52e941e1f4b5bfcb59{\npadding-bottom:10px;\n}\n<\/style>\n<div  class='av-special-heading av-lcyzd8my-2192d625768c3d52e941e1f4b5bfcb59 av-special-heading-h2 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Vedada a Incid\u00eancia do ICMS na Transfer\u00eancia entre Estabelecimentos do Mesmo Contribuinte<\/h2><div class='special-heading-border'><div class='special-heading-inner-border'><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-2sedkf-204047d53755d82341935758fc833fcf\">\n.hr.av-2sedkf-204047d53755d82341935758fc833fcf{\nmargin-top:5px;\nmargin-bottom:5px;\n}\n.hr.av-2sedkf-204047d53755d82341935758fc833fcf .hr-inner{\nwidth:80px;\nborder-color:#ff0000;\n}\n<\/style>\n<div  class='hr av-2sedkf-204047d53755d82341935758fc833fcf hr-custom  avia-builder-el-3  el_after_av_heading  el_before_av_image  hr-left hr-icon-no '><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-lcyzcqd4-bc26dcdce85742ffa1f37d67e4d55788\">\n.avia-image-container.av-lcyzcqd4-bc26dcdce85742ffa1f37d67e4d55788 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lcyzcqd4-bc26dcdce85742ffa1f37d67e4d55788 av-styling- avia-align-left  avia-builder-el-4  el_after_av_hr  el_before_av_hr  '  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-2599 avia-img-lazy-loading-not-2599 avia_image' src=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2024\/01\/Informe-Alteracao-Lei-Kandir.jpg\" alt='' title='Informe - Altera\u00e7\u00e3o Lei Kandir'  height=\"552\" width=\"826\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/cardillo.com.br\/wp-content\/uploads\/2024\/01\/Informe-Alteracao-Lei-Kandir.jpg 826w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2024\/01\/Informe-Alteracao-Lei-Kandir-300x200.jpg 300w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2024\/01\/Informe-Alteracao-Lei-Kandir-768x513.jpg 768w, https:\/\/cardillo.com.br\/wp-content\/uploads\/2024\/01\/Informe-Alteracao-Lei-Kandir-705x471.jpg 705w\" sizes=\"(max-width: 826px) 100vw, 826px\" \/><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" id=\"style-css-av-lcyzefsa-e92a5dd566c088c3b5dfcc2c998c0ec6\">\n.hr.av-lcyzefsa-e92a5dd566c088c3b5dfcc2c998c0ec6{\nmargin-top:5px;\nmargin-bottom:5px;\n}\n.hr.av-lcyzefsa-e92a5dd566c088c3b5dfcc2c998c0ec6 .hr-inner{\nwidth:80px;\nborder-color:#ff0000;\n}\n<\/style>\n<div  class='hr av-lcyzefsa-e92a5dd566c088c3b5dfcc2c998c0ec6 hr-custom  avia-builder-el-5  el_after_av_image  el_before_av_button  hr-left hr-icon-no '><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-6  el_after_av_hr  el_before_av_social_share ' >\n<style type=\"text\/css\" id=\"style-css-av-lcyzg99f-7933337c33d8e234a38daf0f6e37e279\">\n#top #wrap_all .avia-button.av-lcyzg99f-7933337c33d8e234a38daf0f6e37e279:hover{\ncolor:white;\ntransition:all 0.4s ease-in-out;\n-webkit-transition:all 0.4s ease-in-out;\n-moz-transition:all 0.4s ease-in-out;\n-ms-transition:all 0.4s ease-in-out;\n-o-transition:all 0.4s ease-in-out;\n}\n<\/style>\n<a href='https:\/\/cardillo.com.br\/en\/contact\/'  class='avia-button av-lcyzg99f-7933337c33d8e234a38daf0f6e37e279 avia-icon_select-yes-left-icon avia-size-x-large avia-position-left avia-color-green avia-font-color-theme-color ' ><span class='avia_button_icon avia_button_icon_left' aria-hidden='true' data-av_icon='\ue879' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >Entrar em contato<\/span><span class='avia_button_background avia-button avia-color-theme-color-highlight' ><\/span><\/a><\/div><br \/>\n<div  class='av-social-sharing-box av-social-sharing-box-square   avia-builder-el-7  el_after_av_button  avia-builder-el-last  av-social-sharing-box-color-bg av-social-sharing-box-same-width  '><div class=\"av-share-box\"><h5 class='av-share-link-description av-no-toc '>Compartilhe esse post<\/h5><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-facebook' ><a target=\"_blank\" aria-label=\"Share on Facebook\" href='https:\/\/www.facebook.com\/sharer.php?u=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-9\/&#038;t=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal' aria-hidden='false' data-av_icon='\ue8f3' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on Facebook' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on Facebook<\/span><\/a><\/li><li class='av-share-link av-social-link-whatsapp' ><a target=\"_blank\" aria-label=\"Share on WhatsApp\" href='https:\/\/api.whatsapp.com\/send?text=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-9\/' aria-hidden='false' data-av_icon='\uf232' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on WhatsApp' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on WhatsApp<\/span><\/a><\/li><li class='av-share-link av-social-link-linkedin' ><a target=\"_blank\" aria-label=\"Share on LinkedIn\" href='https:\/\/linkedin.com\/shareArticle?mini=true&#038;title=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal&#038;url=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-9\/' aria-hidden='false' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share on LinkedIn' rel=\"noopener\"><span class='avia_hidden_link_text'>Share on LinkedIn<\/span><\/a><\/li><li class='av-share-link av-social-link-mail' ><a  aria-label=\"Share by Mail\" href='mailto:?subject=Nova%20legisla%C3%A7%C3%A3o%20facilita%20negocia%C3%A7%C3%A3o%20de%20d%C3%ADvidas%20perante%20o%20fisco%20federal&#038;body=https:\/\/cardillo.com.br\/en\/nova-legislacao-facilita-negociacao-de-dividas-perante-o-fisco-federal-9\/' aria-hidden='false' data-av_icon='\ue805' data-av_iconfont='entypo-fontello' title='' data-avia-related-tooltip='Share by Mail'><span class='avia_hidden_link_text'>Share by Mail<\/span><\/a><\/li><\/ul><\/div><\/div><\/p><\/div>\n<style type=\"text\/css\" id=\"style-css-av-lcyzth39-263287994e506041158f836cd6d06c7e\">\n#top .flex_column.av-lcyzth39-263287994e506041158f836cd6d06c7e{\nborder-radius:0px;\n-webkit-border-radius:0px;\n-moz-border-radius:0px;\npadding:0px;\n}\n<\/style>\n<div class='flex_column av-lcyzth39-263287994e506041158f836cd6d06c7e av_three_fifth  avia-builder-el-8  el_after_av_two_fifth  avia-builder-el-last  flex_column_div  av-animated-generic fade-in av-zero-column-padding '   ><section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '  style='font-size:16px; '  itemprop=\"text\" ><p>Publicada a Lei Complementar n\u00ba 204\/2023, que altera dispositivos da Lei Complementar n\u00ba 87\/1996 (Lei Kandir), para vedar a incid\u00eancia do Imposto sobre Opera\u00e7\u00f5es relativas \u00e0 Circula\u00e7\u00e3o de Mercadorias e sobre Presta\u00e7\u00f5es de Servi\u00e7os de Transporte Interestadual e Intermunicipal e de Comunica\u00e7\u00e3o (ICMS) nos casos de transfer\u00eancia de mercadoria entre estabelecimentos do mesmo contribuinte (envolvendo-se matriz e filiais), inclusive nas opera\u00e7\u00f5es interestaduais.<\/p>\n<p>O texto atualmente em vigor prev\u00ea que o fato gerador do imposto ocorre, dentre outros eventos, no momento da sa\u00edda de mercadoria de estabelecimento de contribuinte, ainda que para outro estabelecimento do mesmo titular.<\/p>\n<p>Com a nova reda\u00e7\u00e3o fica expressamente vedada a cobran\u00e7a do imposto quando a sa\u00edda de mercadoria for destinada a outro estabelecimento do mesmo contribuinte. Fica ainda assegurado o direito ao cr\u00e9dito relativo \u00e0s opera\u00e7\u00f5es e presta\u00e7\u00f5es anteriores em favor do contribuinte.<\/p>\n<p>Lei Complementar 204\/23 entra em vigor a partir de 1\u00ba de janeiro de 2024 e como a mesma est\u00e1 a divergir do Conv\u00eanio ICMS 178\/23, muito provavelmente o CONFAZ publicar\u00e1 um novo Conv\u00eanio em breve regulamentando a operacionaliza\u00e7\u00e3o da utiliza\u00e7\u00e3o dos cr\u00e9ditos do ICMS para que melhor se adeque aos termos da lei complementar.<\/p>\n<p>Por ser o que competia para o momento, permanecemos \u00e0 disposi\u00e7\u00e3o para dirimir quaisquer d\u00favidas que surjam.<strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0CARDILLO, PRADO ROSSI &amp; ALVES SOCIEDADE DE ADVOGADOS<\/strong><\/p>\n<p><strong>Enos Alves:\u00a0<\/strong><a href=\"mailto:enos@cardillo.com.br\">enos@cardillo.com.br<\/a><strong>\u202f\u202f\u202f\u202f\u202f\u202f\u202f<\/strong><strong>\u00a0William Almeida:<\/strong><strong><u>\u00a0<\/u><\/strong><a href=\"mailto:was@cardillo.com.br\">was@cardillo.com.br<\/a><\/p>\n<p><strong>Bianca Bechelli:<\/strong><strong><u>\u00a0<\/u><\/strong><a href=\"mailto:bab@cardillo.com.br\">bab@cardillo.com.br<\/a><\/p>\n<\/div><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cardilho-prado-en"],"_links":{"self":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/comments?post=2602"}],"version-history":[{"count":2,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2602\/revisions"}],"predecessor-version":[{"id":2604,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/posts\/2602\/revisions\/2604"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media\/2606"}],"wp:attachment":[{"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/media?parent=2602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/categories?post=2602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cardillo.com.br\/en\/wp-json\/wp\/v2\/tags?post=2602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}