{"id":2172,"date":"2020-05-13T15:57:17","date_gmt":"2020-05-13T18:57:17","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/supremo-tribunal-federal-decide-sobre-disputa-por-icms-na-importacao-apos-discussao-travada-ha-anos\/"},"modified":"2026-05-26T14:53:14","modified_gmt":"2026-05-26T17:53:14","slug":"the-supreme-federal-court-rules-on-dispute-over-icms-a-brazilian-sales-tax-on-imports-after-years-of-debate","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/supremo-tribunal-federal-decide-sobre-disputa-por-icms-na-importacao-apos-discussao-travada-ha-anos\/","title":{"rendered":"Brazil&#039;s Supreme Federal Court rules on dispute over ICMS (a Brazilian sales tax) on imports after years of debate."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2172\" class=\"elementor elementor-2172\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21a6d902 e-flex e-con-boxed e-con e-parent\" data-id=\"21a6d902\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d3ead4e elementor-widget elementor-widget-text-editor\" data-id=\"5d3ead4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>Dentre as modalidades de importa\u00e7\u00e3o \u00e9 poss\u00edvel destacar por exemplo, a chamada opera\u00e7\u00e3o por encomenda, que, neste caso, se valer\u00e1 a localiza\u00e7\u00e3o da empresa importadora para apura\u00e7\u00e3o do ICMS. Neste caso, exige-se que os produtos sejam adquiridos com recursos pr\u00f3prios e quando chegam ao Brasil revendidos aos clientes contratantes.<\/p>\n<p>\u00a0<\/p>\n\n<p>Nas opera\u00e7\u00f5es por conta e ordem de terceiros, por sua vez, quando a importadora \u00e9 contratada para realiza\u00e7\u00e3o de fra\u00e7\u00e3o da opera\u00e7\u00e3o, esta n\u00e3o emprega recursos, menos ainda realiza contrato de c\u00e2mbio, de modo que o Estado competente para cobran\u00e7a do ICMS ser\u00e1 o do cliente.<\/p>\n<p>\u00a0<\/p>\n\n<p>S\u00e3o duas modalidades diferentes de importa\u00e7\u00e3o, cuja disputa pela cobran\u00e7a do imposto travou anos de conflitos, de modo que a decis\u00e3o do STF muda o cen\u00e1rio e coloca um ponto final aos diversos lit\u00edgios.<\/p>\n<p>\u00a0<\/p>\n\n<p>\u00c9 preciso verificar caso a caso, devendo valer-se o contribuinte de suporte jur\u00eddico para estar por dentro das mudan\u00e7as e como elas possivelmente podem impactar suas respectivas atividades empresariais.<\/p>\n<p>\u00a0<\/p>\n\n<p>Put <strong>Gian Lucca Jorri,<\/strong><em>Lawyer, graduated in Law in 2016 from the Catholic University of Santos. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 404.759.<\/em><\/p>\n\n<p>\u2800<\/p>\n\n<p>\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Dentre as modalidades de importa\u00e7\u00e3o \u00e9 poss\u00edvel destacar por exemplo, a chamada opera\u00e7\u00e3o por encomenda, que, neste caso, se valer\u00e1 a localiza\u00e7\u00e3o da empresa importadora para apura\u00e7\u00e3o do ICMS. Neste caso, exige-se que os produtos sejam adquiridos com recursos pr\u00f3prios e quando chegam ao Brasil revendidos aos clientes contratantes. \u00a0 Nas opera\u00e7\u00f5es por conta e [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3199,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[37,39,41,178,182,249,250,256,270,278,279,286,287,466,471],"class_list":["post-2172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-aduana","tag-aduaneiro","tag-advocacia-especializada","tag-direito-aduaneiro","tag-direito-tributario","tag-icms","tag-icms-na-importacao","tag-importacao-2","tag-importacao-no-brasil","tag-importadoras","tag-importadores","tag-imposto-de-circulacao-de-mercadorias-e-servicos","tag-imposto-de-importacao","tag-stf","tag-supremo-tribunal-federal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Supremo Tribunal Federal decide sobre disputa por ICMS na Importa\u00e7\u00e3o ap\u00f3s discuss\u00e3o travada h\u00e1 anos | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/the-supreme-federal-court-rules-on-dispute-over-icms-a-brazilian-sales-tax-on-imports-after-years-of-debate\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supremo Tribunal Federal decide sobre disputa por ICMS na Importa\u00e7\u00e3o ap\u00f3s discuss\u00e3o travada h\u00e1 anos | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"Dentre as modalidades de importa\u00e7\u00e3o \u00e9 poss\u00edvel destacar por exemplo, a chamada opera\u00e7\u00e3o por encomenda, que, neste caso, se valer\u00e1 a localiza\u00e7\u00e3o da empresa importadora para apura\u00e7\u00e3o do ICMS. 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