{"id":28447,"date":"2025-03-27T11:01:58","date_gmt":"2025-03-27T14:01:58","guid":{"rendered":"https:\/\/williamfreire.com.br\/?p=28447"},"modified":"2026-06-09T18:30:34","modified_gmt":"2026-06-09T18:30:34","slug":"poder-judiciario-afasta-nova-restricao-fiscal-introduzida-em-minas-gerais-quanto-a-aplicabilidade-do-drawback-a-importacao-de-bolas-de-moinho","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/poder-judiciario-afasta-nova-restricao-fiscal-introduzida-em-minas-gerais-quanto-a-aplicabilidade-do-drawback-a-importacao-de-bolas-de-moinho\/","title":{"rendered":"Poder Judici\u00e1rio afasta nova restri\u00e7\u00e3o fiscal, introduzida em Minas Gerais, quanto \u00e0 aplicabilidade do drawback \u00e0 importa\u00e7\u00e3o de bolas de moinho."},"content":{"rendered":"\n<iframe allowfullscreen=\"\" scrolling=\"no\" class=\"fp-iframe\" style=\"border: 1px solid lightgray; width: 100%; height: 600px;\" src=\"https:\/\/heyzine.com\/flip-book\/828affb8fd.html\"><\/iframe>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>O Poder Judici\u00e1rio de Minas Gerais afasta a recente tentativa da Secretaria de Estado de Fazenda (SEF\/MG) de restringir a aplica\u00e7\u00e3o do regime aduaneiro especial de <em>drawback<\/em> \u00e0 importa\u00e7\u00e3o de bolas de moinho<\/strong> \u2014 insumo essencial ao processo de beneficiamento mineral. A nova interpreta\u00e7\u00e3o fiscal, que passou a classificar essas mercadorias como materiais de uso e consumo, <strong>vem sendo considerada ilegal<\/strong> e em desacordo com o entendimento j\u00e1 consolidado do Superior Tribunal de Justi\u00e7a (STJ) quanto ao conceito de produto intermedi\u00e1rio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, <strong>decis\u00f5es judiciais recentes determinam a imediata libera\u00e7\u00e3o das mercadorias<\/strong>, afastando a exig\u00eancia do recolhimento do ICMS como condi\u00e7\u00e3o para sua entrada no territ\u00f3rio mineiro, com fundamento na S\u00famula 323 do Supremo Tribunal Federal (STF), que <strong>veda a apreens\u00e3o de bens como meio coercitivo<\/strong> para cobran\u00e7a de tributos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trata-se, portanto, de <strong>importante precedente em favor da seguran\u00e7a jur\u00eddica<\/strong> e da regularidade na aplica\u00e7\u00e3o do regime de drawback no Estado de Minas Gerais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>equipe tribut\u00e1ria do William Freire Advogados<\/strong> est\u00e1 \u00e0 disposi\u00e7\u00e3o para esclarecimentos e suporte jur\u00eddico sobre o tema.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025-1024x1024.jpg\" alt=\"\" class=\"wp-image-27843\"\/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Paulo Hon\u00f3rio<\/strong><br>S\u00f3cio<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/rodrigo-pires-1.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/rodrigo-pires-1-1024x1024.jpg\" alt=\"\" class=\"wp-image-26076\"\/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Rodrigo Pires<\/strong><br>Coordenador<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/Bruno-Feitosa-0W1A6440p.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/Bruno-Feitosa-0W1A6440p-1024x1024.jpg\" alt=\"\" class=\"wp-image-25800\"\/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Bruno Feitosa<\/strong><br>Coordenador<\/p>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/03\/250324-Memo-Bola-de-Moinho-ICMS-V1_AltaResoliucao.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de Clique para &lt;strong&gt;download do arquivo &lt;\/strong&gt;em PDF..\"><\/object><a id=\"wp-block-file--media-6e7d782f-67fe-448d-bd83-7a05e49810cb\" href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/03\/250324-Memo-Bola-de-Moinho-ICMS-V1_AltaResoliucao.pdf\">Clique para <strong>download do arquivo <\/strong>em PDF<\/a><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/03\/250324-Memo-Bola-de-Moinho-ICMS-V1_AltaResoliucao.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-6e7d782f-67fe-448d-bd83-7a05e49810cb\">Baixar<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>O Poder Judici\u00e1rio de Minas Gerais afasta a recente tentativa da Secretaria de Estado de Fazenda (SEF\/MG) de restringir a aplica\u00e7\u00e3o do regime aduaneiro especial de drawback \u00e0 importa\u00e7\u00e3o de bolas de moinho \u2014 insumo essencial ao processo de beneficiamento mineral. A nova interpreta\u00e7\u00e3o fiscal, que passou a classificar essas mercadorias como materiais de uso [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":28454,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-28447","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=28447"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28447\/revisions"}],"predecessor-version":[{"id":172467,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28447\/revisions\/172467"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=28447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=28447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=28447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}