{"id":112,"date":"2020-05-25T11:05:00","date_gmt":"2020-05-25T14:05:00","guid":{"rendered":"https:\/\/rdcadvogados.com\/?p=112"},"modified":"2023-07-26T11:05:50","modified_gmt":"2023-07-26T14:05:50","slug":"importacoes-efetuadas-com-tradings","status":"publish","type":"post","link":"https:\/\/www.rdcadvogados.com\/site\/importacoes-efetuadas-com-tradings\/","title":{"rendered":"Importa\u00e7\u00f5es Efetuadas com Tradings"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Importa\u00e7\u00f5es efetuadas com Tradings: STF define o Estado competente para exigir o ICMS<\/strong><\/h2>\n\n\n\n<p id=\"viewer-62pvt\">Preconiza o artigo 155, IX, \u201ca\u201d, da CF\/88 que o ICMS incidir\u00e1 \u201csobre a entrada de mercadoria importada do exterior, (\u2026) cabendo o imposto ao Estado onde estiver situado o estabelecimento destinat\u00e1rio da mercadoria\u201d.<\/p>\n\n\n\n<p id=\"viewer-e103v\">Por sua vez. a Lei Complementar n\u00ba 87\/96 disp\u00f5e no artigo 11, I, d, aponta que no caso de mercadoria ou bem importado do exterior, para os efeitos da cobran\u00e7a do imposto e defini\u00e7\u00e3o do estabelecimento respons\u00e1vel, o local da opera\u00e7\u00e3o ou da presta\u00e7\u00e3o \u00e9 o do estabelecimento onde ocorrer a entrada f\u00edsica.<\/p>\n\n\n\n<p id=\"viewer-28chp\">Doutrina e jurisprud\u00eancia interpretam a express\u00e3o \u201cestabelecimento destinat\u00e1rio da mercadoria\u201d como sendo o \u201cestabelecimento do importador\u201d sendo este o respons\u00e1vel pelo neg\u00f3cio internacional. Assim, tanto a entrada f\u00edsica da mercadoria prevista no artigo 11, I, d, da LC 87\/96 quanto a venda posterior da mercadoria, ainda que em opera\u00e7\u00e3o triangular, perdem significado e n\u00e3o interferem na sujei\u00e7\u00e3o ativa que continua sendo do Estado onde tem domic\u00edlio o importador.<\/p>\n\n\n\n<p id=\"viewer-68go9\">Analisando os precedentes do Supremo Tribunal Federal, podemos destacar que quando uma trading participa de uma opera\u00e7\u00e3o de importa\u00e7\u00e3o agindo como mera consignat\u00e1ria e representante dos interesses do adquirente dos bens importados, sem assumir qualquer responsabilidade pela negocia\u00e7\u00e3o, pagamento dos produtos, impostos e demais custos, o ICMS \u00e9 devido ao Estado onde se situa o adquirente da mercadoria, vale dizer, o destinat\u00e1rio das mercadorias importadas.<\/p>\n\n\n\n<p id=\"viewer-cf09d\">Esse tema voltou ao STF no ARE 665134, que manteve o entendimento anteriormente adotado, analisando mais detidamente as opera\u00e7\u00f5es realizadas via trading.<\/p>\n\n\n\n<p id=\"viewer-60h97\">Assim, opera\u00e7\u00f5es de importa\u00e7\u00e3o por encomenda realizada por trading company acarretam ICMS para o estado de localiza\u00e7\u00e3o da trading vez que esta realiza a compra de mercadorias do fornecedor estrangeiro (conta pr\u00f3pria), com o comprometimento de vender \u00e0 empresa encomendante.<\/p>\n\n\n\n<p id=\"viewer-a4iqe\">No mesmo sentido, nas opera\u00e7\u00f5es por Conta e Ordem de Terceiros, que \u00e9 aquela em que a trading company realiza a importa\u00e7\u00e3o com recursos de terceiro na qualidade de mandato, o Estado do adquirente verdadeiro \u00e9 quem pode cobrar o imposto.<\/p>\n\n\n\n<p id=\"viewer-b7c2c\">Outra quest\u00e3o que o STF analisou no ARE 665134 \u00e9 a situa\u00e7\u00e3o de mercadorias importadas por um estado da federa\u00e7\u00e3o, industrializadas em outro estado e que retornam ao primeiro para comercializa\u00e7\u00e3o definindo que o sujeito ativo da opera\u00e7\u00e3o \u00e9 o estado onde foram industrializadas as mercadorias.<\/p>\n\n\n\n<p id=\"viewer-7t9uu\">Nossa assessoria tribut\u00e1ria permanece \u00e0 disposi\u00e7\u00e3o para esclarecimentos necess\u00e1rios.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Importa\u00e7\u00f5es efetuadas com Tradings: STF define o Estado competente para exigir o ICMS Preconiza o artigo 155, IX, \u201ca\u201d, da CF\/88 que o ICMS incidir\u00e1 \u201csobre a entrada de mercadoria importada do exterior, (\u2026) cabendo o imposto ao Estado onde estiver situado o estabelecimento destinat\u00e1rio da mercadoria\u201d. Por sua vez. a Lei Complementar n\u00ba 87\/96 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-112","post","type-post","status-publish","format-standard","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Importa\u00e7\u00f5es Efetuadas com Tradings - RDC Advocacia<\/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:\/\/www.rdcadvogados.com\/site\/importacoes-efetuadas-com-tradings\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Importa\u00e7\u00f5es Efetuadas com Tradings - RDC Advocacia\" \/>\n<meta property=\"og:description\" content=\"Importa\u00e7\u00f5es efetuadas com Tradings: STF define o Estado competente para exigir o ICMS Preconiza o artigo 155, IX, \u201ca\u201d, da CF\/88 que o ICMS incidir\u00e1 \u201csobre a entrada de mercadoria importada do exterior, (\u2026) cabendo o imposto ao Estado onde estiver situado o estabelecimento destinat\u00e1rio da mercadoria\u201d. 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