{"id":10933,"date":"2016-07-20T00:00:00","date_gmt":"2016-07-20T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/afastado-iss-industrializacao-embalagens\/"},"modified":"2018-04-24T11:04:42","modified_gmt":"2018-04-24T14:04:42","slug":"afastado-iss-industrializacao-embalagens","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/afastado-iss-industrializacao-embalagens\/","title":{"rendered":"Afastado ISS sobre industrializa\u00e7\u00e3o por encomenda de embalagens"},"content":{"rendered":"<p>Em recente decis\u00e3o, a Segunda Turma do Superior Tribunal de Justi\u00e7a (STJ) afastou a incid\u00eancia do Imposto Sobre Servi\u00e7os de Qualquer Natureza (ISS) em opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda de embalagens, sejam destinadas \u00e0 integra\u00e7\u00e3o ou ao uso direto em processo posterior de industrializa\u00e7\u00e3o ou circula\u00e7\u00e3o de mercadoria.<\/p>\n<p>Ficou alinhado o entendimento do colegiado ao do Supremo Tribunal Federal (STF). No julgamento da Medida Cautelar na ADI 4.389, o STF decidiu de que o ISS n\u00e3o incide sobre a industrializa\u00e7\u00e3o por encomenda, uma vez que o bem volta a circular e o processo industrial configura apenas uma etapa do ciclo produtivo. Sobre essas opera\u00e7\u00f5es deve incidir apenas o Imposto sobre a Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS).<\/p>\n<p>A decis\u00e3o, referente ao processo <a href=\"https:\/\/ww2.stj.jus.br\/processo\/pesquisa\/?aplicacao=processos.ea&amp;tipoPesquisa=tipoPesquisaGenerica&amp;termo=REsp%201392811\" target=\"_blank\" rel=\"noopener\" class=\"broken_link\">REsp 1392811<\/a>, teve como relator o ministro Humberto Martins.<\/p>\n<h2>Sobre o ISS<\/h2>\n<p>O Imposto Sobre Servi\u00e7os \u00e9 um tributo de compet\u00eancia municipal e do Distrito Federal. Considera como fato gerador a presta\u00e7\u00e3o de servi\u00e7os constantes da lista anexa \u00e0 <a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp116.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 116 de 2003<\/a>. J\u00e1 o contribuinte \u00e9 o prestador do servi\u00e7o.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda de embalagens tiveram afastado o Imposto Sobre Servi\u00e7os (ISS).<\/p>\n","protected":false},"author":3,"featured_media":10934,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"spay_email":""},"categories":[37],"tags":[306,308,309,30],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ISS sobre industrializa\u00e7\u00e3o por encomenda de embalagens \u00e9 afastado<\/title>\n<meta name=\"description\" content=\"Opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda de embalagens tiveram afastado o Imposto Sobre Servi\u00e7os de Qualquer Natureza (ISS).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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