ARTICLE · 14 FEBRUARY 2014

Repercussão Geral - Crédito De ICMS - Diferimento

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O Supremo Tribunal Federal reconheceu a repercussão geral do tema tratado no Recurso Extraordinário 781926, em que uma distribuidora de combustíveis busca o direito de compensação de créditos de Imposto sobre Circulação de Mercadorias e Serviços incidente na aquisição de álcool anidro de usinas.

BrazilTax

Ana Cláudia Utumi

Gustavo Nygaard

Rafael Mallmann

Camila Abrunhosa Tapias

Leonardo Azevedo Ventura

Jerry Levers De Abreu

Marco AntôNio Ruzene

Maurício Braga Chapinoti

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O Supremo Tribunal Federal (STF) reconheceu a repercussão geral do tema tratado no Recurso Extraordinário (RE) 781926, em que uma distribuidora de combustíveis busca o direito de compensação de créditos de Imposto sobre Circulação de Mercadorias e Serviços (ICMS) incidente na aquisição de álcool anidro de usinas.

No recurso, a empresa alega que tem direito aos créditos de ICMS porque o álcool é adquirido sob regime de diferimento, em que o recolhimento é transferido do produtor para o distribuidor, enquanto a anulação do crédito do ICMS referente à compra existiria apenas nas hipóteses de isenção e não-incidência. Para a recorrente, a vedação ao creditamento importa em ofensa ao princípio da não-cumulatividade.

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