{"id":3946,"date":"2022-08-01T12:48:42","date_gmt":"2022-08-01T15:48:42","guid":{"rendered":"https:\/\/www.arkaonline.com.br\/blog\/?p=3946"},"modified":"2022-08-01T12:52:16","modified_gmt":"2022-08-01T15:52:16","slug":"difal-2022-e-icms","status":"publish","type":"post","link":"https:\/\/www.arkaonline.com.br\/blog\/difal-2022-e-icms\/","title":{"rendered":"Ju\u00edza de SC suspende Difal 2022 e ICMS sobre transfer\u00eancia entre matriz e filial"},"content":{"rendered":"<p class=\"estimated-read-time\">Tempo de leitura:<small> 3 minutos<\/small><\/p> <figure id=\"attachment_3948\" aria-describedby=\"caption-attachment-3948\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-medium wp-image-3948\" src=\"https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2-300x157.jpg?strip=all\" alt=\"Difal 2022 e ICMS\" width=\"300\" height=\"157\" title=\"\" srcset=\"https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2-300x157.jpg?strip=all 300w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2-370x194.jpg?strip=all 370w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2.jpg?strip=all 600w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2.jpg?strip=all&amp;w=60 60w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2.jpg?strip=all&amp;w=120 120w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2.jpg?strip=all&amp;w=180 180w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2.jpg?strip=all&amp;w=240 240w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2.jpg?strip=all&amp;w=420 420w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2.jpg?strip=all&amp;w=480 480w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-2.jpg?strip=all&amp;w=540 540w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-3948\" class=\"wp-caption-text\">Difal 2022 e ICMS<\/figcaption><\/figure>\n<p>Duas liminares foram concedidas para suspender a cobran\u00e7a da Difal 2022 e ICMS sobre transfer\u00eancias entre matriz e filial.<\/p>\n<p>As duas decis\u00f5es relativas ao ICMS foram proferidas em favor de filiados da Associa\u00e7\u00e3o Nacional dos Contribuintes de Tributos - ANCT, atrav\u00e9s de mandados de seguran\u00e7a coletivos.<\/p>\n<p>A ju\u00edza respons\u00e1vel pelo caso \u00e9 a Dra. Cleni Serly Rauen Vieira, que atua na 3\u00aa vara da Fazenda P\u00fablica de Florian\u00f3polis\/SC.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #333333;color:#333333\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #333333;color:#333333\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.arkaonline.com.br\/blog\/difal-2022-e-icms\/#Cobranca_da_Difal_em_2022\" >Cobran\u00e7a da Difal em 2022<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.arkaonline.com.br\/blog\/difal-2022-e-icms\/#Decisao_sobre_o_ICMS_nas_transferencias_entre_Matriz_e_Filial\" >Decis\u00e3o sobre o ICMS nas transfer\u00eancias entre Matriz e Filial<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.arkaonline.com.br\/blog\/difal-2022-e-icms\/#Consequencias_da_decisao_proferida\" >Consequ\u00eancias da decis\u00e3o proferida<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.arkaonline.com.br\/blog\/difal-2022-e-icms\/#Conclusao\" >Conclus\u00e3o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.arkaonline.com.br\/blog\/difal-2022-e-icms\/#ARKA_Online_Contabilidade\" >ARKA Online Contabilidade<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cobranca_da_Difal_em_2022\"><\/span><strong>Cobran\u00e7a da Difal em 2022<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A primeira decis\u00e3o refere-se \u00e0 cobran\u00e7a da Difal - diferen\u00e7a de al\u00edquota - no ano de 2022. O pedido tem rela\u00e7\u00e3o com recente pol\u00eamica tribut\u00e1ria envolvendo a publica\u00e7\u00e3o de lei complementar sobre o tributo, que se deu apenas em janeiro desde ano. A quest\u00e3o colocada \u00e9 se a lei poder\u00e1 ser aplicada para cobran\u00e7as futuras, uma vez que foi editada ap\u00f3s o in\u00edcio do exerc\u00edcio financeiro.<\/p>\n<p>A associa\u00e7\u00e3o alegou que o imposto deve ser cobrado apenas em 2023, considerando a anterioridade anual do imposto.<\/p>\n<p>A ju\u00edza concedeu a liminar em MS (Mandado de Seguran\u00e7a) considerando a relev\u00e2ncia dos motivos, e a poss\u00edvel les\u00e3o irrevers\u00edvel ao direito.<\/p>\n<p>O <a href=\"https:\/\/portal.stf.jus.br\/\" rel=\"nofollow noopener\" target=\"_blank\">STF<\/a> determinou edi\u00e7\u00e3o de lei complementar para disciplinar as normas gerais para exig\u00eancia da Difal, o que ocorreu em janeiro\/2022. Assim, a exig\u00eancia da Difal s\u00f3 pode acontecer no exerc\u00edcio de 2023, ante a obrigatoriedade de observ\u00e2ncia \u00e0 anterioridade nonagesimal e \u00e0 anterioridade anual.<\/p>\n<p>Leia: <a href=\"https:\/\/www.arkaonline.com.br\/blog\/educacao-para-empreendedores\/\">Educa\u00e7\u00e3o para empreendedores: conhe\u00e7a 4 plataformas gratuitas<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Decisao_sobre_o_ICMS_nas_transferencias_entre_Matriz_e_Filial\"><\/span><strong>Decis\u00e3o sobre o ICMS nas transfer\u00eancias entre Matriz e Filial<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A ju\u00edza deferiu outra liminar no dia seguinte, desta vez para suspendeu a exigibilidade do cr\u00e9dito de ICMS sobre a transfer\u00eancia de mercadorias entre matriz e filial, localizados em diferentes Estados.<\/p>\n<p>Ela entendeu que ficou demonstrado o \u201cpericulum in mora\u201d, e n\u00e3o h\u00e1 perigo de irreversibilidade da medida.<\/p>\n<p>Embora possa parecer \u00f3bvio, \u00e9 importante frisar que as mercadorias devem ser sempre acompanhadas das respectivas notas fiscais quando forem transportadas entre estabelecimentos pertencentes ao mesmo titular.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Consequencias_da_decisao_proferida\"><\/span><strong>Consequ\u00eancias da decis\u00e3o proferida<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3949\" aria-describedby=\"caption-attachment-3949\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-medium wp-image-3949\" src=\"https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1-300x157.png?strip=all\" alt=\"Difal 2022 e ICMS\" width=\"300\" height=\"157\" title=\"\" srcset=\"https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1-300x157.png?strip=all 300w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1-370x194.png?strip=all 370w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1.png?strip=all 600w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1.png?strip=all&amp;w=60 60w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1.png?strip=all&amp;w=120 120w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1.png?strip=all&amp;w=180 180w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1.png?strip=all&amp;w=240 240w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1.png?strip=all&amp;w=420 420w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1.png?strip=all&amp;w=480 480w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-1.png?strip=all&amp;w=540 540w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-3949\" class=\"wp-caption-text\">Difal 2022 e ICMS<\/figcaption><\/figure>\n<p>A decis\u00e3o tomada deixa claro que, a partir de 2023, ser\u00e1 permitido exigir diferen\u00e7as na al\u00edquota do ICMS. Isso se deve \u00e0 lei complementar que regulamenta o tributo, sancionada em 2022.<\/p>\n<p>A segunda decis\u00e3o, sobre a cobran\u00e7a do ICMS no deslocamento entre matriz e filial, ser\u00e1 isenta de imposto, pois trata-se de uma movimenta\u00e7\u00e3o apenas entre estabelecimentos pertencentes ao mesmo contribuinte.<\/p>\n<p>O STF considerou que, para haver a incid\u00eancia do tributo ICMS, \u00e9 necess\u00e1ria uma verdadeira transfer\u00eancia de propriedade na comercializa\u00e7\u00e3o do produto (compra e venda). Quando h\u00e1 apenas um deslocamento da matriz para a filial, sem troca de propriedade, o tributo n\u00e3o deve ser cobrado pelo Estado.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusao\"><\/span><strong>Conclus\u00e3o<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As transfer\u00eancias de mercadorias entre uma matriz e suas filiais n\u00e3o est\u00e3o sujeitas ao ICMS. Isso \u00e9 v\u00e1lido tanto para opera\u00e7\u00f5es interestaduais quanto para opera\u00e7\u00f5es internas. A isen\u00e7\u00e3o do ICMS nas transfer\u00eancias de mercadorias entre uma matriz e suas filiais decorre do disposto no artigo 155, III, \"b\", da <a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/constituicao.htm\" rel=\"nofollow noopener\" target=\"_blank\">Constitui\u00e7\u00e3o Federal<\/a>.<\/p>\n<p>N\u00e3o \u00e9 devido Difal-ICMS no ano de 2022. A isen\u00e7\u00e3o do Difal-ICMS \u00e9 uma medida que beneficia os contribuintes, pois permite que eles sejam isentos do pagamento desse imposto. Essa isen\u00e7\u00e3o \u00e9 v\u00e1lida para o ano de 2022 e deve ser aproveitada pelos contribuintes.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"ARKA_Online_Contabilidade\"><\/span><strong>ARKA Online Contabilidade<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3951\" aria-describedby=\"caption-attachment-3951\" style=\"width: 300px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-medium wp-image-3951\" src=\"https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3-300x157.jpg?strip=all\" alt=\"Difal 2022 e ICMS\" width=\"300\" height=\"157\" title=\"\" srcset=\"https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3-300x157.jpg?strip=all 300w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3-370x194.jpg?strip=all 370w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3.jpg?strip=all 600w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3.jpg?strip=all&amp;w=60 60w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3.jpg?strip=all&amp;w=120 120w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3.jpg?strip=all&amp;w=180 180w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3.jpg?strip=all&amp;w=240 240w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3.jpg?strip=all&amp;w=420 420w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3.jpg?strip=all&amp;w=480 480w, https:\/\/eq7xsvyn9ek.exactdn.com\/blog\/wp-content\/uploads\/2022\/08\/Difal-2022-e-ICMS-3.jpg?strip=all&amp;w=540 540w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-3951\" class=\"wp-caption-text\">Difal 2022 e ICMS<\/figcaption><\/figure>\n<p>A <a href=\"https:\/\/www.arkaonline.com.br\">ARKA Online Contabilidade<\/a> \u00e9 uma empresa de contabilidade online que oferece diversos servi\u00e7os para empresas e empreendedores. Al\u00e9m de servi\u00e7os cont\u00e1beis, a ARKA tamb\u00e9m oferece artigos de grande import\u00e2ncia para quem deseja iniciar ou melhorar seus neg\u00f3cios.<\/p>\n<p>Fique atento, acompanhe nosso <a href=\"https:\/\/www.arkaonline.com.br\/blog\">blog<\/a> e leia nossos artigos para ficar por dentro das \u00faltimas novidades. Aqui voc\u00ea encontrar\u00e1 tudo o que precisa saber para manter-se atualizado e bem informado.<\/p>\n<p>N\u00e3o perca tempo e se inscreva para receber nosso conte\u00fado!<\/p>\n","protected":false},"excerpt":{"rendered":"<p><small> 3 minutos<\/small> Duas liminares foram concedidas para suspender a cobran\u00e7a da Difal 2022 e ICMS sobre transfer\u00eancias entre matriz e filial. As duas decis\u00f5es relativas ao ICMS foram proferidas em favor de filiados da Associa\u00e7\u00e3o Nacional dos Contribuintes de Tributos &#8211; ANCT, atrav\u00e9s de mandados de seguran\u00e7a coletivos. A ju\u00edza respons\u00e1vel pelo caso \u00e9 a Dra. Cleni Serly Rauen Vieira, que atua na 3\u00aa vara da Fazenda P\u00fablica de Florian\u00f3polis\/SC. Cobran\u00e7a da Difal em 2022 A primeira decis\u00e3o refere-se \u00e0 cobran\u00e7a da Difal &#8211; <a href=\"https:\/\/www.arkaonline.com.br\/blog\/difal-2022-e-icms\/\" class=\"more-link\"><span>Continue lendo<\/span>\u2192<\/a><\/p>\n","protected":false},"author":8,"featured_media":3947,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_mbp_gutenberg_autopost":false,"maa_idioma":"","maa_pais":"","footnotes":""},"categories":[33],"tags":[141,1126,255],"class_list":["entry","author-arka-online-blog","post-3946","post","type-post","status-publish","format-standard","has-post-thumbnail","category-contabilidade","tag-arka-online","tag-difal-2022","tag-icms"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/3946","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/comments?post=3946"}],"version-history":[{"count":2,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/3946\/revisions"}],"predecessor-version":[{"id":3952,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/posts\/3946\/revisions\/3952"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media\/3947"}],"wp:attachment":[{"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/media?parent=3946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/categories?post=3946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.arkaonline.com.br\/blog\/wp-json\/wp\/v2\/tags?post=3946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}