{"id":64176,"date":"2026-06-16T12:49:48","date_gmt":"2026-06-16T15:49:48","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=64176"},"modified":"2026-06-16T12:49:48","modified_gmt":"2026-06-16T15:49:48","slug":"stj-nega-creditos-de-pis-cofins-a-postos-de-combustiveis-em-vigencia-da-lc-192","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/06\/16\/stj-nega-creditos-de-pis-cofins-a-postos-de-combustiveis-em-vigencia-da-lc-192\/","title":{"rendered":"STJ NEGA CR\u00c9DITOS DE PIS\/COFINS A POSTOS DE COMBUST\u00cdVEIS EM VIG\u00caNCIA DA LC 192"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Decis\u00e3o un\u00e2nime da 1\u00aa Se\u00e7\u00e3o do\u00a0STJ afastou argumento de que a lei criou modelo distinto da monofasia.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Postos de\u00a0combust\u00edveis\u00a0n\u00e3o t\u00eam direito \u00e0 manuten\u00e7\u00e3o de\u00a0cr\u00e9ditos de PIS\/Cofins\u00a0gerados\u00a0durante\u00a0a\u00a0vig\u00eancia\u00a0da\u00a0<a href=\"https:\/\/us.list-manage.com\/Vm_Ueyu6lvw?e=c023b91799&amp;c2id=a86a0411bba500ad39e7abd7873ce7d9\">Lei Complementar\u00a0192\/2022<\/a>, que alterou a tributa\u00e7\u00e3o dos\u00a0combust\u00edveis\u00a0e previu temporariamente a al\u00edquota zero das contribui\u00e7\u00f5es. A decis\u00e3o \u00e9 da 1\u00aa Se\u00e7\u00e3o do\u00a0<a href=\"https:\/\/www.jota.info\/tudo-sobre\/STJ\">STJ<\/a>\u00a0e foi tomada por unanimidade. O caso foi julgado sob a sistem\u00e1tica dos recursos repetitivos.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Prevaleceu o voto do ministro relator Gurgel de Faria, que afastou a argumenta\u00e7\u00e3o de que a lei havia criado um modelo distinto da monofasia, desonerando a cadeia de produ\u00e7\u00e3o, revenda e consumo de diesel, al\u00e9m de permitir o aproveitamento de\u00a0cr\u00e9ditos\u00a0por revendedores e adquirentes finais no per\u00edodo entre a sua entrada em vigor (31\/12\/2022) e a edi\u00e7\u00e3o da<a href=\"https:\/\/us.list-manage.com\/107Cv3JjakZ?e=c023b91799&amp;c2id=a86a0411bba500ad39e7abd7873ce7d9\">\u00a0LC 194\/22<\/a>, que restringiu esse benef\u00edcio a partir de 22\/09\/2022.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Para o relator, os comerciantes varejistas do setor s\u00e3o sujeitos ao regime monof\u00e1sico de tributa\u00e7\u00e3o, e a legisla\u00e7\u00e3o em quest\u00e3o n\u00e3o permitiu o aproveitamento de\u00a0cr\u00e9ditos, mesmo que temporariamente. Aplicou ao caso o\u00a0<a href=\"https:\/\/us.list-manage.com\/YBzdTJWm6I_?e=c023b91799&amp;c2id=a86a0411bba500ad39e7abd7873ce7d9\">Tema 1093<\/a>, por meio do qual a 1\u00aa Se\u00e7\u00e3o decidiu ser vedada a apropria\u00e7\u00e3o de\u00a0cr\u00e9ditos de PIS\/Cofins\u00a0sobre a aquisi\u00e7\u00e3o de bens submetidos \u00e0 tributa\u00e7\u00e3o monof\u00e1sica.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O processo tramita com o n\u00famero: REsp 2124940\/RS, REsp 2178164\/ES e REsp 2123838\/RS (<a href=\"https:\/\/us.list-manage.com\/h6P2wEhZvPN?e=c023b91799&amp;c2id=a86a0411bba500ad39e7abd7873ce7d9\">Tema 1339<\/a>)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: JOTA &#8211; POR KATARINA MORAES<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Decis\u00e3o un\u00e2nime da 1\u00aa Se\u00e7\u00e3o do\u00a0STJ afastou argumento de que [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-gH6","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64176"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=64176"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64176\/revisions"}],"predecessor-version":[{"id":64177,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64176\/revisions\/64177"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=64176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=64176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=64176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}