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{"id":19588,"date":"2020-02-27T09:54:57","date_gmt":"2020-02-27T12:54:57","guid":{"rendered":"https:\/\/www.blbbrasil.com.br\/blog\/?p=19588"},"modified":"2020-02-27T11:31:35","modified_gmt":"2020-02-27T14:31:35","slug":"beneficio-do-reintegra-zona-franca-manaus","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/beneficio-do-reintegra-zona-franca-manaus\/","title":{"rendered":"Benef\u00edcio do Reintegra estende-se \u00e0s vendas \u00e0 Zona Franca de Manaus, decide STJ"},"content":{"rendered":"

A S\u00famula 640 aprovada pelo Superior Tribunal de Justi\u00e7a na sess\u00e3o extraordin\u00e1ria de ter\u00e7a-feira, 18\/02, equipara vendas \u00e0 Zona Franca de Manaus a exporta\u00e7\u00f5es para aplica\u00e7\u00e3o do benef\u00edcio fiscal do Reintegra<\/a><\/strong>.<\/p>\n

A Medida Provis\u00f3ria 540\/2011 criou o Reintegra, sendo convertida posteriormente na Lei 12.546<\/a><\/strong> de 14 de dezembro de 2011. O benef\u00edcio tem por finalidade retornar de forma integral ou parcial a carga tribut\u00e1ria existente na cadeia de produ\u00e7\u00e3o de produtos exportados. Ou seja, possibilita uma esp\u00e9cie de ressarcimento dos valores pagos anteriormente no processo produtivo em tributos como PIS, COFINS, IRPJ, entre outros.<\/p>\n

O entendimento firmado pelo STJ n\u00e3o \u00e9 de todo novo, visto que segue fundamentos de decis\u00f5es anteriores, a exemplificar:<\/p>\n

\u201cQuanto \u00e0 quest\u00e3o de fundo \u2013 extens\u00e3o do benef\u00edcio fiscal REINTEGRA \u2013 esta Corte adota o posicionamento segundo o qual a venda de mercadorias destinadas \u00e0 Zona Franca de Manaus equivale \u00e0 exporta\u00e7\u00e3o de produto brasileiro para o exterior, para efeitos fiscais, nos termos do Decreto-lei n. 288\/67. Por conseguinte, o contribuinte enquadrado nessas condi\u00e7\u00f5es faz jus ao benef\u00edcio fiscal institu\u00eddo pelo programa REINTEGRA (…)\u201d (STJ \u2013 REsp: 1679681 \u2013 SC 2017\/0144963-8, Relator: Ministra REGINA HELENA COSTA, Data de Julgamento: 19\/02\/2019, T1 \u2013 Primeira Turma, Data de Publica\u00e7\u00e3o: DJe 28\/02\/2019).<\/p>\n

Disp\u00f5e a S\u00famula 640<\/a><\/strong>, aprovada em unanimidade pela 1\u00aa Se\u00e7\u00e3o do STJ, e em conson\u00e2ncia com decis\u00f5es anteriores da mesma Corte:<\/p>\n

\u201cO benef\u00edcio fiscal que trata do Regime Especial de Reintegra\u00e7\u00e3o de Valores Tribut\u00e1rios para as Empresas Exportadoras (Reintegra) alcan\u00e7a as opera\u00e7\u00f5es de venda de mercadorias de origem nacional para a Zona Franca de Manaus, para consumo, industrializa\u00e7\u00e3o ou reexporta\u00e7\u00e3o para o estrangeiro.\u201d<\/p>\n

A equipara\u00e7\u00e3o \u00e9 v\u00e1lida para mercadorias que sofram industrializa\u00e7\u00e3o, consumo ou nova exporta\u00e7\u00e3o nos munic\u00edpios abrangidos pela Zona Franca de Manaus. Ressalte-se que a 1\u00aa e 2\u00aa Turma j\u00e1 adotam o entendimento firmado pela s\u00famula editada; que passa a orientar as decis\u00f5es da Corte, bem como das inst\u00e2ncias inferiores a partir de sua publica\u00e7\u00e3o, que dever\u00e1 ser realizada no Di\u00e1rio da Justi\u00e7a Eletr\u00f4nico (DJe) por tr\u00eas vezes, em datas pr\u00f3ximas, nos termos do artigo 123 do Regimento Interno do STJ.<\/p>\n

O que mudou?<\/strong><\/h2>\n

Anteriormente, as empresas somente poderiam se aproveitar do benef\u00edcio do Reintegra com base na exporta\u00e7\u00e3o, assim considerada a venda direta ao exterior ou \u00e0 empresa comercial exportadora com o fim espec\u00edfico de exporta\u00e7\u00e3o para o exterior.<\/p>\n

A s\u00famula do STJ equipara as vendas a empresas situadas na Zona Franca de Manaus \u00e0s exporta\u00e7\u00f5es, incluindo-as na base de c\u00e1lculo do benef\u00edcio.<\/p>\n

Quem tem direito aos benef\u00edcios do Reintegra?<\/strong><\/h2>\n

O benef\u00edcio do Reintegra \u00e9 restrito \u00e0s empresas exportadoras, devendo seus produtos atenderem uma s\u00e9rie de caracter\u00edsticas, sendo:<\/p>\n