Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the worth-the-read domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /var/www/html/blog/wp-includes/functions.php on line 6260

Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the tailor domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /var/www/html/blog/wp-includes/functions.php on line 6260

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Notice: Trying to access array offset on value of type bool in /var/www/html/blog/wp-content/plugins/wp-word-count/public/class-wpwc-public.php on line 123

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930

Warning: Cannot modify header information - headers already sent by (output started at /var/www/html/blog/wp-includes/functions.php:6260) in /var/www/html/blog/wp-includes/rest-api/class-wp-rest-server.php on line 1930
{"id":12975,"date":"2018-05-04T00:00:00","date_gmt":"2018-05-04T03:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/insumos-creditos-pis-cofins\/"},"modified":"2024-01-26T17:20:27","modified_gmt":"2024-01-26T20:20:27","slug":"insumos-creditos-pis-cofins","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/","title":{"rendered":"Publicada a decis\u00e3o que definiu o conceito de insumos para fins de cr\u00e9ditos de PIS e COFINS! E agora?"},"content":{"rendered":"

No \u00faltimo dia 24 de abril, o Superior Tribunal de Justi\u00e7a (STJ) publicou a decis\u00e3o que definiu o conceito de insumo aplic\u00e1vel aos cr\u00e9ditos de PIS e COFINS.<\/p>\n

O processo<\/h2>\n

A quest\u00e3o discutida no Recurso Especial 1.221.170\/PR<\/a><\/strong> girava em torno dos bens e servi\u00e7os utilizados na presta\u00e7\u00e3o de servi\u00e7os e na produ\u00e7\u00e3o ou fabrica\u00e7\u00e3o de bens ou produtos destinados \u00e0 venda que poderiam ser considerados como insumos para fins de desconto de cr\u00e9ditos de PIS e COFINS<\/a>[1]<\/a>.<\/p>\n

No processo, uma empresa que atua no ramo de nutri\u00e7\u00e3o animal defendia que itens como \u00e1gua, combust\u00edveis e lubrificantes, materiais e exames laboratoriais, materiais de limpeza e equipamentos de prote\u00e7\u00e3o individual (EPI) seriam insumos para sua atividade, interpretando de forma ampla o conceito de insumo, com fundamento nos princ\u00edpios de n\u00e3o-cumulatividade e na legisla\u00e7\u00e3o aplic\u00e1vel ao Imposto de Renda<\/a>[2]<\/a>, segundo a qual quaisquer custos ou despesas necess\u00e1rios ao desenvolvimento da atividade s\u00e3o insumos.<\/p>\n

Do outro lado, a Receita Federal do Brasil (RFB), por meio da Procuradoria Geral da Fazenda Nacional (PGFN), sustentava uma posi\u00e7\u00e3o mais restritiva, dando interpreta\u00e7\u00e3o ao conceito de insumo<\/a>[3]<\/a> conforme a legisla\u00e7\u00e3o aplic\u00e1vel ao Imposto sobre Produtos Industrializados<\/a>[4]<\/a>, e fixada nas Instru\u00e7\u00f5es Normativas 247\/02 e 404\/04, aplic\u00e1veis ao PIS e \u00e0 COFINS, respectivamente.<\/p>\n

A decis\u00e3o<\/h2>\n

A Corte Superior, ent\u00e3o, adotou um entendimento intermedi\u00e1rio, definindo como insumo tudo aquilo que seja essencial ou relevante para o desenvolvimento da atividade econ\u00f4mica desempenhada pelo contribuinte. Ou seja, os bens e servi\u00e7os que de alguma forma fazem parte ou que tornam poss\u00edvel o processo produtivo e a presta\u00e7\u00e3o de servi\u00e7os, podendo nestes serem direta ou indiretamente utilizados e cuja falta levaria \u00e0 inviabilidade da produ\u00e7\u00e3o ou presta\u00e7\u00e3o de servi\u00e7os, impedindo a atividade da empresa ou resultando grande perda de qualidade do produto ou servi\u00e7o.<\/p>\n

Diante disso, \u00e9 necess\u00e1ria a an\u00e1lise de cada caso espec\u00edfico para a determina\u00e7\u00e3o do que \u00e9 insumo para cada contribuinte, levando em considera\u00e7\u00e3o os par\u00e2metros estabelecidos na decis\u00e3o publicada.<\/p>\n

Apesar de ter deixado que a determina\u00e7\u00e3o do conceito de insumo seja feita, mais especificamente, caso a caso, n\u00e3o enumerando bens ou servi\u00e7os de antem\u00e3o, a decis\u00e3o trouxe alguns exemplos do que seriam insumos, citando outras decis\u00f5es j\u00e1 tomadas pela Corte, como no caso de materiais de limpeza e desinfec\u00e7\u00e3o, bem como os servi\u00e7os de dedetiza\u00e7\u00e3o quando aplicados no ambiente produtivo de empresa fabricante de g\u00eaneros aliment\u00edcios, tendo em vista as rigidez das normas fitossanit\u00e1rias aplic\u00e1veis ao setor<\/a>[5]<\/a>.<\/p>\n

E agora?<\/h2>\n

O que se tem de imediato \u00e9 que as Instru\u00e7\u00f5es Normativas (IN) que serviam de base para a interpreta\u00e7\u00e3o da RFB n\u00e3o constituem mais fundamento leg\u00edtimo para tanto, j\u00e1 que consideradas ilegais na decis\u00e3o, e inaplic\u00e1veis desde a sua publica\u00e7\u00e3o. Frise-se: o entendimento do STJ foi tomado sob o rito dos recursos repetitivos, o que significa que a decis\u00e3o deve ser observada pelos \u00f3rg\u00e3os administrativos, a exemplo da RFB.<\/p>\n

Trata-se de possibilidade \u00edmpar para que as empresas possam revisitar os bens e servi\u00e7os utilizados no desenvolvimento de suas atividades, para, cotejando-os com os par\u00e2metros de essencialidade ou relev\u00e2ncia estabelecidos pela decis\u00e3o publicada, determinar se constituem insumos para fins de cr\u00e9ditos de PIS e COFINS<\/a><\/strong>.<\/p>\n

A BLB Auditores e Consultores, especializada em assegurar confiabilidade e seguran\u00e7a aos neg\u00f3cios e controles de seus clientes, conta com profissionais capacitados e especializados no \u00e2mbito tribut\u00e1rio<\/a><\/strong>, podendo certamente auxiliar empresas de diversos segmentos no intuito de adequar as demandas de seus clientes \u00e0 legisla\u00e7\u00e3o e aos \u00f3rg\u00e3os fiscalizadores.<\/p>\n

Pedro Henrique Magalh\u00e3es<\/u><\/strong><\/a>
\nDivis\u00e3o de Consultoria Tribut\u00e1ria
\nBLB Auditores e Consultores<\/p>\n

[1]<\/a> Artigo 3\u00ba, inciso II, e seu \u00a73\u00ba, inciso I das Leis 10.637\/02 (PIS) e 10.833\/03 (COFINS).
\n<\/a>[2]<\/a> Artigos 195, \u00a7 12 da Constitui\u00e7\u00e3o da Rep\u00fablica Federativa do Brasil de 1988, e 290 e 299 do Decreto 3.000\/99 (Regulamento do Imposto de Renda \u2013 RIR\/99)
\n<\/a>[3]<\/a> Artigo 3\u00ba, inciso II, e seu \u00a7 3\u00ba, inciso I das Leis 10.637\/02 (PIS) e 10.833\/03 (COFINS).
\n<\/a>[4]<\/a> Artigo 4\u00ba do Decreto 7.212\/10 (Regulamento do Imposto sobre Produtos Industrializados \u2013 IPI).
\n<\/a>[5]<\/a> REsp 1.246.317\/MG.<\/p>\n

* Artigo atualizado em 23\/08\/23<\/p>\n","protected":false},"excerpt":{"rendered":"

No \u00faltimo dia 24 de abril, o Superior Tribunal de Justi\u00e7a (STJ) publicou a decis\u00e3o que definiu o conceito de insumos aplic\u00e1vel aos cr\u00e9ditos de PIS e COFINS.<\/p>\n","protected":false},"author":3,"featured_media":12976,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37,38],"tags":[80,746,486,300,79,30],"class_list":["post-12975","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos","tag-cofins","tag-creditos","tag-insumo","tag-pis","tag-piscofins","tag-tributos"],"yoast_head":"\nSTJ define o que s\u00e3o insumos para cr\u00e9ditos de PIS e COFINS<\/title>\n<meta name=\"description\" content=\"O Superior Tribunal de Justi\u00e7a (STJ) publicou a decis\u00e3o que definiu o conceito de insumos aplic\u00e1vel aos cr\u00e9ditos de PIS e COFINS.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ define o que s\u00e3o insumos para cr\u00e9ditos de PIS e COFINS\" \/>\n<meta property=\"og:description\" content=\"O Superior Tribunal de Justi\u00e7a (STJ) publicou a decis\u00e3o que definiu o conceito de insumos aplic\u00e1vel aos cr\u00e9ditos de PIS e COFINS.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/\" \/>\n<meta property=\"og:site_name\" content=\"BLB Blog\" \/>\n<meta property=\"article:published_time\" content=\"2018-05-04T03:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-01-26T20:20:27+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/insumos-credito-pis-cofins.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"767\" \/>\n\t<meta property=\"og:image:height\" content=\"498\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Grupo BLB\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Grupo BLB\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/\"},\"author\":{\"name\":\"Grupo BLB\",\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/f4a36e0e7b2b164af3c65e1a2a5f1435\"},\"headline\":\"Publicada a decis\u00e3o que definiu o conceito de insumos para fins de cr\u00e9ditos de PIS e COFINS! E agora?\",\"datePublished\":\"2018-05-04T03:00:00+00:00\",\"dateModified\":\"2024-01-26T20:20:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/\"},\"wordCount\":724,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/insumos-credito-pis-cofins.jpg?fit=767%2C498&ssl=1\",\"keywords\":[\"cofins\",\"cr\u00e9ditos\",\"insumo\",\"pis\",\"pis\\\/cofins\",\"tributos\"],\"articleSection\":[\"Not\u00edcias\",\"Tributos\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/\",\"url\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/\",\"name\":\"STJ define o que s\u00e3o insumos para cr\u00e9ditos de PIS e COFINS\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/insumos-credito-pis-cofins.jpg?fit=767%2C498&ssl=1\",\"datePublished\":\"2018-05-04T03:00:00+00:00\",\"dateModified\":\"2024-01-26T20:20:27+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/f4a36e0e7b2b164af3c65e1a2a5f1435\"},\"description\":\"O Superior Tribunal de Justi\u00e7a (STJ) publicou a decis\u00e3o que definiu o conceito de insumos aplic\u00e1vel aos cr\u00e9ditos de PIS e COFINS.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/#primaryimage\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/insumos-credito-pis-cofins.jpg?fit=767%2C498&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/insumos-credito-pis-cofins.jpg?fit=767%2C498&ssl=1\",\"width\":\"767\",\"height\":\"498\",\"caption\":\"STJ define o que s\u00e3o insumos para cr\u00e9ditos de PIS e COFINS\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/insumos-creditos-pis-cofins\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Publicada a decis\u00e3o que definiu o conceito de insumos para fins de cr\u00e9ditos de PIS e COFINS! E agora?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/\",\"name\":\"BLB Blog\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/f4a36e0e7b2b164af3c65e1a2a5f1435\",\"name\":\"Grupo BLB\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g\",\"caption\":\"Grupo BLB\"},\"url\":\"https:\\\/\\\/dev.blbescoladenegocios.com.br\\\/blog\\\/author\\\/blbbr\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"STJ define o que s\u00e3o insumos para cr\u00e9ditos de PIS e COFINS","description":"O Superior Tribunal de Justi\u00e7a (STJ) publicou a decis\u00e3o que definiu o conceito de insumos aplic\u00e1vel aos cr\u00e9ditos de PIS e COFINS.","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"pt_BR","og_type":"article","og_title":"STJ define o que s\u00e3o insumos para cr\u00e9ditos de PIS e COFINS","og_description":"O Superior Tribunal de Justi\u00e7a (STJ) publicou a decis\u00e3o que definiu o conceito de insumos aplic\u00e1vel aos cr\u00e9ditos de PIS e COFINS.","og_url":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/","og_site_name":"BLB Blog","article_published_time":"2018-05-04T03:00:00+00:00","article_modified_time":"2024-01-26T20:20:27+00:00","og_image":[{"width":767,"height":498,"url":"http:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/insumos-credito-pis-cofins.jpg","type":"image\/jpeg"}],"author":"Grupo BLB","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Grupo BLB","Est. reading time":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/#article","isPartOf":{"@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/"},"author":{"name":"Grupo BLB","@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/#\/schema\/person\/f4a36e0e7b2b164af3c65e1a2a5f1435"},"headline":"Publicada a decis\u00e3o que definiu o conceito de insumos para fins de cr\u00e9ditos de PIS e COFINS! E agora?","datePublished":"2018-05-04T03:00:00+00:00","dateModified":"2024-01-26T20:20:27+00:00","mainEntityOfPage":{"@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/"},"wordCount":724,"commentCount":0,"image":{"@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/dev.blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/insumos-credito-pis-cofins.jpg?fit=767%2C498&ssl=1","keywords":["cofins","cr\u00e9ditos","insumo","pis","pis\/cofins","tributos"],"articleSection":["Not\u00edcias","Tributos"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/","url":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/","name":"STJ define o que s\u00e3o insumos para cr\u00e9ditos de PIS e COFINS","isPartOf":{"@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/#primaryimage"},"image":{"@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/dev.blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/insumos-credito-pis-cofins.jpg?fit=767%2C498&ssl=1","datePublished":"2018-05-04T03:00:00+00:00","dateModified":"2024-01-26T20:20:27+00:00","author":{"@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/#\/schema\/person\/f4a36e0e7b2b164af3c65e1a2a5f1435"},"description":"O Superior Tribunal de Justi\u00e7a (STJ) publicou a decis\u00e3o que definiu o conceito de insumos aplic\u00e1vel aos cr\u00e9ditos de PIS e COFINS.","breadcrumb":{"@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/#primaryimage","url":"https:\/\/i0.wp.com\/dev.blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/insumos-credito-pis-cofins.jpg?fit=767%2C498&ssl=1","contentUrl":"https:\/\/i0.wp.com\/dev.blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/insumos-credito-pis-cofins.jpg?fit=767%2C498&ssl=1","width":"767","height":"498","caption":"STJ define o que s\u00e3o insumos para cr\u00e9ditos de PIS e COFINS"},{"@type":"BreadcrumbList","@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/insumos-creditos-pis-cofins\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"Publicada a decis\u00e3o que definiu o conceito de insumos para fins de cr\u00e9ditos de PIS e COFINS! E agora?"}]},{"@type":"WebSite","@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/#website","url":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/","name":"BLB Blog","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Person","@id":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/#\/schema\/person\/f4a36e0e7b2b164af3c65e1a2a5f1435","name":"Grupo BLB","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0667dc82c1dcf4381848e36ad740fc0763022ba5c98c06157be594285cd11623?s=96&d=mm&r=g","caption":"Grupo BLB"},"url":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/author\/blbbr\/"}]}},"fimg_url":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/insumos-credito-pis-cofins.jpg","jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/dev.blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2018\/06\/insumos-credito-pis-cofins.jpg?fit=767%2C498&ssl=1","_links":{"self":[{"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts\/12975","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/comments?post=12975"}],"version-history":[{"count":4,"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts\/12975\/revisions"}],"predecessor-version":[{"id":22548,"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/posts\/12975\/revisions\/22548"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/media\/12976"}],"wp:attachment":[{"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/media?parent=12975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/categories?post=12975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/wp-json\/wp\/v2\/tags?post=12975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}