O TJ-SP confirmou decis\u00e3o de primeira inst\u00e2ncia que pro\u00edbe o Fisco paulista de exigir ICMS em opera\u00e7\u00f5es de transfer\u00eancia de mercadorias entre estabelecimentos do mesmo propriet\u00e1rio. Para que seja v\u00e1lido o ICMS, dever\u00e1 ocorrer real transfer\u00eancia de propriedade na comercializa\u00e7\u00e3o do produto. Quando h\u00e1 um mero deslocamento de matriz para a filial, n\u00e3o h\u00e1 troca de propriedade, portanto, o tributo n\u00e3o dever\u00e1 ser cobrado.<\/p>\n\n\n\n
Independentemente da dist\u00e2ncia entre uma matriz e filiais, quando de mesmo dono, n\u00e3o configuram em circula\u00e7\u00e3o jur\u00eddica da mercadoria.<\/p>\n\n\n\n
A transfer\u00eancia de propriedade somente ocorre entre titularidades diferentes.<\/p>\n\n\n\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
O TJ-SP confirmou decis\u00e3o de primeira inst\u00e2ncia que pro\u00edbe o Fisco paulista de exigir ICMS em opera\u00e7\u00f5es de transfer\u00eancia de mercadorias entre estabelecimentos do mesmo propriet\u00e1rio. Para que seja v\u00e1lido o ICMS, dever\u00e1 ocorrer real transfer\u00eancia de propriedade na comercializa\u00e7\u00e3o do produto. Quando h\u00e1 um mero deslocamento de matriz para a filial, n\u00e3o h\u00e1 troca […]<\/p>\n","protected":false},"author":1,"featured_media":4988,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"_links":{"self":[{"href":"http:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/4991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/cotrimadvogados.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4991"}],"version-history":[{"count":0,"href":"http:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/4991\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/media\/4988"}],"wp:attachment":[{"href":"http:\/\/cotrimadvogados.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/cotrimadvogados.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4991"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/cotrimadvogados.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}