{"id":1029,"date":"2020-02-03T11:44:58","date_gmt":"2020-02-03T14:44:58","guid":{"rendered":"https:\/\/www.sindmoveis-rio.org.br\/sis\/?p=1029"},"modified":"2020-02-03T11:44:58","modified_gmt":"2020-02-03T14:44:58","slug":"informe-diario-juridico-numero-11-30-01-2020","status":"publish","type":"post","link":"https:\/\/www.sindmoveis-rio.org.br\/sis\/2020\/02\/03\/informe-diario-juridico-numero-11-30-01-2020\/","title":{"rendered":"INFORME DI\u00c1RIO JUR\u00cdDICO | N\u00famero 11 &#8211; 30\/01\/2020"},"content":{"rendered":"<p><strong><span style=\"color: #004c99;\">INFORME DI\u00c1RIO JUR\u00cdDICO | N\u00famero 11 &#8211; 30\/01\/2020<\/span><\/strong><\/p>\n<p><strong>MEI \u2013 POSSIBILIDADE DE CR\u00c9DITO DE PIS\/PASEP E COFINS<\/strong><\/p>\n<p>Atrav\u00e9s da Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 303, de 17 de dezembro de 2019, a Receita Federal externou posicionamento em rela\u00e7\u00e3o a possibilidade para as empresas do lucro real no creditamento nas aquisi\u00e7\u00f5es realizadas do Microempreendedor Individual &#8211; MEI, nas apura\u00e7\u00f5es do PIS\/PASEP e da COFINS.<\/p>\n<p>&#8220;Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 303, de 17 de dezembro de 2019,<br \/>\nN\u00e3o Cumulatividade. Cr\u00e9ditos. Aquisi\u00e7\u00f5es de bens e servi\u00e7os de Microempreendedor Individual (MEI). Possibilidade.<br \/>\nObservadas as disposi\u00e7\u00f5es da legisla\u00e7\u00e3o aplic\u00e1vel, para as pessoas jur\u00eddicas sujeitas ao regime de apura\u00e7\u00e3o n\u00e3o cumulativa da Cofins, a apropria\u00e7\u00e3o de cr\u00e9ditos da contribui\u00e7\u00e3o:<\/p>\n<p>a) \u00e9 vedada nas situa\u00e7\u00f5es em que os bens e os servi\u00e7os adquiridos de pessoa jur\u00eddica enquadrada como MEI s\u00e3o revendidos (com incid\u00eancia ou n\u00e3o da contribui\u00e7\u00e3o nesta opera\u00e7\u00e3o), ou utilizados como insumo na elabora\u00e7\u00e3o de produtos ou na presta\u00e7\u00e3o de servi\u00e7os que sejam vendidos ou prestados em opera\u00e7\u00f5es n\u00e3o sujeitas ao pagamento da contribui\u00e7\u00e3o; e<\/p>\n<p>b) \u00e9 permitida nas hip\u00f3teses em que os bens e os servi\u00e7os adquiridos de pessoa jur\u00eddica enquadrada como MEI s\u00e3o utilizados como insumo na elabora\u00e7\u00e3o de produtos ou na presta\u00e7\u00e3o de servi\u00e7os que sejam vendidos ou prestados em opera\u00e7\u00f5es sujeitas ao pagamento da contribui\u00e7\u00e3o.\u201d<\/p>\n<p>Fonte: Legisweb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>INFORME DI\u00c1RIO JUR\u00cdDICO | N\u00famero 11 &#8211; 30\/01\/2020 MEI \u2013 POSSIBILIDADE DE CR\u00c9DITO DE PIS\/PASEP E COFINS Atrav\u00e9s da Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 303, de 17 de dezembro de 2019, a Receita Federal externou posicionamento em rela\u00e7\u00e3o a possibilidade para as empresas do lucro real no creditamento nas aquisi\u00e7\u00f5es realizadas do Microempreendedor Individual &#8211; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-1029","post","type-post","status-publish","format-standard","hentry","category-informes-juridicos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>INFORME DI\u00c1RIO JUR\u00cdDICO | N\u00famero 11 - 30\/01\/2020 &#8226; SindMoveis-Rio<\/title>\n<meta name=\"description\" content=\"A Tabela Progressiva Mensal em vigor, para o ano-calend\u00e1rio de 2020, permanece a mesma desde 2015, conforme lei n\u00ba 13.149, de 21 de julho de 2015.\" \/>\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.sindmoveis-rio.org.br\/sis\/2020\/02\/03\/informe-diario-juridico-numero-11-30-01-2020\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INFORME DI\u00c1RIO JUR\u00cdDICO | N\u00famero 11 - 30\/01\/2020 &#8226; 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