{"id":7335,"date":"2019-03-22T10:39:56","date_gmt":"2019-03-22T13:39:56","guid":{"rendered":"https:\/\/52.44.105.13\/?p=7335"},"modified":"2026-06-09T18:30:38","modified_gmt":"2026-06-09T18:30:38","slug":"carf-reconhece-creditos-de-pis-e-cofins-sobre-gastos-com-exigencias-ambientais-acordao-no-3301005-605-de-29-01-2019","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/carf-reconhece-creditos-de-pis-e-cofins-sobre-gastos-com-exigencias-ambientais-acordao-no-3301005-605-de-29-01-2019\/","title":{"rendered":"CARF reconhece cr\u00e9ditos de PIS e Cofins sobre gastos com exig\u00eancias ambientais \u2013 Ac\u00f3rd\u00e3o n\u00ba 3301005.605, de 29.01.2019"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/52.44.105.13\/wp-content\/uploads\/2019\/03\/\u00c1reas_2019_testeiras2.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7354\" src=\"https:\/\/52.44.105.13\/wp-content\/uploads\/2019\/03\/\u00c1reas_2019_testeiras2.jpg\" alt=\"areas_2019_testeiras2\" width=\"900\" height=\"150\"><\/a><\/p>\n<p style=\"text-align: justify;\">Em sess\u00e3o realizada em janeiro\/2019, o CARF (3\u00aa C\u00e2mara\/1\u00aa TO\/3\u00aa Se\u00e7\u00e3o) analisou recurso de uma empresa de produ\u00e7\u00e3o de carv\u00e3o vegetal, no qual se buscava a caracteriza\u00e7\u00e3o de disp\u00eandios com exig\u00eancias ambientais como insumos, para fins de apura\u00e7\u00e3o de cr\u00e9ditos de PIS e Cofins.<\/p>\n<p style=\"text-align: justify;\">A Turma Julgadora, em Ac\u00f3rd\u00e3o un\u00e2nime, reconheceu o cr\u00e9dito sobre <em>\u201ctodas as despesas ocorridas em raz\u00e3o das presta\u00e7\u00f5es de servi\u00e7os vinculados ao meio ambiente\u201d<\/em>, sob o fundamento de que os gastos (i) s\u00e3o essenciais para o processo produtivo da empresa; (ii) <strong>foram assumidos por imposi\u00e7\u00e3o do Poder P\u00fablico e \u201c<em>neste caso \u00e9 inexig\u00edvel conduta diversa por parte do contribuinte.\u201d<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">O Ac\u00f3rd\u00e3o sinaliza uma perspectiva favor\u00e1vel de reconhecimento de cr\u00e9ditos n\u00e3o apenas sobre gastos com exig\u00eancias ambientais, mas tamb\u00e9m, de forma mais abrangente, com <strong>imposi\u00e7\u00f5es regulat\u00f3rias em geral, <\/strong>uma vez que se aplica o mesmo fundamento adotado, alinhado com o <strong>crit\u00e9rio da relev\u00e2ncia por imposi\u00e7\u00e3o legal<\/strong>, fixado no REsp n\u00ba 1.221.170\/PR (Recurso Repetitivo do STJ sobre o conceito de insumo no regime n\u00e3o-cumulativo de PIS e Cofins).<\/p>\n<p style=\"text-align: justify;\">Confira a \u00edntegra do Memorando e fa\u00e7a o download nos formatos eBook ou ePub.<\/p>\n<p><a href=\"https:\/\/52.44.105.13\/wp-content\/uploads\/2019\/03\/CARF.epub\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5444\" src=\"https:\/\/52.44.105.13\/wp-content\/uploads\/2016\/03\/EPUB_gratuito7.png\" alt=\"epub_gratuito7\" width=\"150\" height=\"36\"><\/a>&nbsp;<a href=\"https:\/\/52.44.105.13\/wp-content\/uploads\/2019\/03\/CARF.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5147\" src=\"https:\/\/52.44.105.13\/wp-content\/uploads\/2017\/06\/e-book_2.png\" alt=\"e-book_2\" width=\"150\" height=\"36\"><\/a><\/p>\n<hr>\n<p><iframe loading=\"lazy\" src=\"https:\/\/cdn.flipsnack.com\/widget\/v2\/widget.html?hash=fu9ermnx2\" width=\"100%\" height=\"480\" frameborder=\"0\" scrolling=\"no\" seamless=\"seamless\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<hr>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em sess\u00e3o realizada em janeiro\/2019, o CARF (3\u00aa C\u00e2mara\/1\u00aa TO\/3\u00aa Se\u00e7\u00e3o) analisou recurso de uma empresa de produ\u00e7\u00e3o de carv\u00e3o vegetal, no qual se buscava a caracteriza\u00e7\u00e3o de disp\u00eandios com exig\u00eancias ambientais como insumos, para fins de apura\u00e7\u00e3o de cr\u00e9ditos de PIS e Cofins. A Turma Julgadora, em Ac\u00f3rd\u00e3o un\u00e2nime, reconheceu o cr\u00e9dito sobre \u201ctodas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15038,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-7335","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\/7335","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=7335"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/7335\/revisions"}],"predecessor-version":[{"id":172654,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/7335\/revisions\/172654"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=7335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=7335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=7335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}