[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/stj-decide-que-credito-de-ipi-abrange-produtos-finais-nao-tributados-uma-oportunidade-estrategica-para-as-industrias\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/stj-decide-que-credito-de-ipi-abrange-produtos-finais-nao-tributados-uma-oportunidade-estrategica-para-as-industrias\/amp\/","headline":"STJ decide que cr\u00e9dito de IPI abrange produtos finais n\u00e3o tributados: uma oportunidade estrat\u00e9gica para as ind\u00fastrias","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/stj-decide-que-credito-de-ipi-abrange-produtos-finais-nao-tributados-uma-oportunidade-estrategica-para-as-industrias\/","datePublished":"2025-04-30T09:44:00-03:00","dateModified":"2025-04-30T09:44:01-03:00","description":"A recente decis\u00e3o do Superior Tribunal de Justi\u00e7a (STJ), proferida pela 1\u00aa Se\u00e7\u00e3o no julgamento dos Recursos Especiais 1.976.618\/RJ e 1.995.220\/RJ, afetados como Tema 1247 dos recursos repetitivos.","articleSection":"Direito","articleBody":"A recente decis\u00e3o do Superior Tribunal de Justi\u00e7a (STJ), proferida pela 1\u00aa Se\u00e7\u00e3o no julgamento dos Recursos Especiais 1.976.618\/RJ e 1.995.220\/RJ, afetados como Tema 1247 dos recursos repetitivos, representa um importante avan\u00e7o para a seguran\u00e7a jur\u00eddica das industriais. Por unanimidade, o colegiado firmou o entendimento de que \u00e9 leg\u00edtimo o aproveitamento do cr\u00e9dito de IPI decorrente da compra de insumos tributados, ainda que a sa\u00edda da mercadoria final esteja sujeita \u00e0 al\u00edquota zero, isen\u00e7\u00e3o ou imunidade. A discuss\u00e3o n\u00e3o \u00e9 recente, mas a controv\u00e9rsia gerava impactos significativos na sistem\u00e1tica de apura\u00e7\u00e3o do imposto. De um lado, os contribuintes sustentavam que a n\u00e3o cumulatividade do IPI \u2014 princ\u00edpio consagrado pela Constitui\u00e7\u00e3o Federal \u2014 deve ser respeitada em sua ess\u00eancia: garantir que o imposto n\u00e3o seja cobrado em cascata, preservando o direito ao cr\u00e9dito nas aquisi\u00e7\u00f5es de mat\u00e9rias-primas e insumos tributados. De outro, a Fazenda Nacional defendendo as restri\u00e7\u00f5es do artigo 11 da Lei n\u00ba 9.779\/1999, alegando que, na aus\u00eancia de tributa\u00e7\u00e3o na sa\u00edda, n\u00e3o haveria como compensar os cr\u00e9ditos gerados na entrada, o que, segundo ela, configuraria um benef\u00edcio fiscal n\u00e3o autorizado expressamente em lei. A tese firmada pelo relator, ministro Marco Aur\u00e9lio Bellizze, alinha a jurisprud\u00eancia \u00e0 l\u00f3gica sist\u00eamica da n\u00e3o cumulatividade. Para ele, o direito ao cr\u00e9dito n\u00e3o decorre de uma leitura extensiva do artigo 11 da Lei n\u00ba 9.779\/1999, mas sim da compreens\u00e3o adequada de seu conte\u00fado, \u00e0 luz da Constitui\u00e7\u00e3o Federal. O ministro destacou que o crit\u00e9rio relevante \u00e9 a submiss\u00e3o do insumo ao processo de industrializa\u00e7\u00e3o, e n\u00e3o a natureza tribut\u00e1ria da sa\u00edda do produto final. A equival\u00eancia entre as hip\u00f3teses de isen\u00e7\u00e3o, al\u00edquota zero e imunidade foi refor\u00e7ada como fundamento para assegurar o aproveitamento dos cr\u00e9ditos, desde que os insumos adquiridos tenham sido efetivamente utilizados no processo produtivo. O impacto da decis\u00e3o \u00e9 significativo. Empresas que industrializam produtos n\u00e3o tributados, como exporta\u00e7\u00f5es, medicamentos, alimentos da cesta b\u00e1sica, produtos com tratamento fiscal especial ou opera\u00e7\u00f5es com imunidade constitucional \u2014 am a ter respaldo judicial para manter e recuperar os cr\u00e9ditos de IPI relativos \u00e0 aquisi\u00e7\u00e3o de insumos tributados. A jurisprud\u00eancia firmada em sede de repetitivo vincula as inst\u00e2ncias inferiores e deve ser observada tanto pelo Poder Judici\u00e1rio quanto pelo Conselho istrativo de Recursos Fiscais (CARF), uniformizando a aplica\u00e7\u00e3o do direito e evitando glosas indevidas por parte do Fisco. Do ponto de vista pr\u00e1tico, essa decis\u00e3o abre caminho para a recupera\u00e7\u00e3o istrativa ou judicial de valores recolhidos indevidamente nos \u00faltimos cinco anos. Empresas que sofreram autua\u00e7\u00f5es com base no antigo entendimento da Receita Federal agora podem revisar seus processos, avaliar a viabilidade da restitui\u00e7\u00e3o ou compensa\u00e7\u00e3o dos cr\u00e9ditos, e buscar a regulariza\u00e7\u00e3o da sua escritura\u00e7\u00e3o fiscal \u00e0 luz do novo posicionamento da Corte. No entanto, \u00e9 importante destacar que o reconhecimento do cr\u00e9dito n\u00e3o \u00e9 autom\u00e1tico. Para garantir sua legitimidade e evitar novos questionamentos, \u00e9 essencial que as empresas demonstrem a utiliza\u00e7\u00e3o dos insumos em processo de industrializa\u00e7\u00e3o, atrav\u00e9s da escritura\u00e7\u00e3o das notas fiscais nas obriga\u00e7\u00f5es \u00f3rias e disponham de documentos que comprovem a ader\u00eancia dos cr\u00e9ditos \u00e0 realidade operacional. Em um cen\u00e1rio de alta carga tribut\u00e1ria e crescente press\u00e3o por efici\u00eancia financeira, decis\u00f5es como essa representam uma valiosa oportunidade para que o setor produtivo otimize sua carga fiscal, aumente sua competitividade e atue com maior previsibilidade.","keywords":["contabilidade"," destaque"," DIREITO TRIBUT\u00c1RIO"," IPI"," STJ"," tributos"," "],"name":"STJ decide que cr\u00e9dito de IPI abrange produtos finais n\u00e3o tributados: uma oportunidade estrat\u00e9gica para as ind\u00fastrias","thumbnailUrl":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2025\/04\/close-up-coins-saved-energy-crisis-expenses-3-150x150.jpg","wordCount":"534","timeRequired":"PT2M22S","mainEntity":{"@type":"WebPage","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/stj-decide-que-credito-de-ipi-abrange-produtos-finais-nao-tributados-uma-oportunidade-estrategica-para-as-industrias\/amp\/"},"author":{"@type":"Person","name":"Dilson Peres Junior","description":"Com mais de 20 anos de atua\u00e7\u00e3o em direito empresarial e tribut\u00e1rio, o Dr. Dilson Peres Junior fundou e lidera o escrit\u00f3rio de advocacia https:\/\/pspadvogados.com\/. 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O escrit\u00f3rio \u00e9 reconhecido pela presta\u00e7\u00e3o de servi\u00e7os jur\u00eddicos e estrat\u00e9gicos de alta performance para pessoas f\u00edsicas e jur\u00eddicas, comprovado por um portf\u00f3lio de mais de dez mil processos em \u00e2mbito nacional e um volume superior a 6 bilh\u00f5es de reais transacionados com sucesso junto \u00e0 PGFN. 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