{"id":1363,"date":"2022-09-29T13:46:03","date_gmt":"2022-09-29T13:46:03","guid":{"rendered":"http:\/\/agnk.lidedigital.com.br\/?p=1363"},"modified":"2022-09-29T13:46:03","modified_gmt":"2022-09-29T13:46:03","slug":"superior-tribunal-de-justica-stj-defere-isencao-em-favor-das-instituicoes-culturais","status":"publish","type":"post","link":"https:\/\/agkn.com.br\/index.php\/2022\/09\/29\/superior-tribunal-de-justica-stj-defere-isencao-em-favor-das-instituicoes-culturais\/","title":{"rendered":"Superior Tribunal de Justi\u00e7a (STJ) defere isen\u00e7\u00e3o em favor das institui\u00e7\u00f5es culturais"},"content":{"rendered":"\n<p>O Superior Tribunal de Justi\u00e7a, dando interpreta\u00e7\u00e3o extensiva aos art. 2\u00ba, I, \u201cb\u201d, e 3\u00ba, I, da Lei 8.032\/1990 \u2013 que trata da isen\u00e7\u00e3o do Imposto de Produtos Industrializados (IPI) e Imposto de Importa\u00e7\u00e3o (II) \u2013, reconheceu que as institui\u00e7\u00f5es culturais (museus, galerias, teatros, bibliotecas, etc.), est\u00e3o englobadas no conceito de \u201cinstitui\u00e7\u00f5es de educa\u00e7\u00e3o\u201d, n\u00e3o\u00a0sendo poss\u00edvel, segundo o Ministro S\u00e9rgio Kukina, \u201c<em>dissociar cultura da educa\u00e7\u00e3o<\/em>\u201d. Sem fazer uma an\u00e1lise da validade da lei \u2013 afinal, as institui\u00e7\u00f5es de ensino j\u00e1 seriam imunes ao pagamento de impostos, conforme art. 150, VI, \u2018c\u2019, da Constitui\u00e7\u00e3o Federal \u2013, a decis\u00e3o origina a possibilidade de tais entidades pleitearem a isen\u00e7\u00e3o do IPI e do II, bem como reivindicar a devolu\u00e7\u00e3o daquilo que, no passado, pagaram indevidamente, pelo per\u00edodo limite de cinco anos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Superior Tribunal de Justi\u00e7a, dando interpreta\u00e7\u00e3o extensiva aos art. 2\u00ba, I, \u201cb\u201d, e 3\u00ba, I, da Lei 8.032\/1990 \u2013 que trata da isen\u00e7\u00e3o do Imposto de Produtos I<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","theme-transparent-header-meta":"","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":"var(--ast-global-color-4)","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":[6],"tags":[],"class_list":["post-1363","post","type-post","status-publish","format-standard","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1363","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1363"}],"version-history":[{"count":0,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1363\/revisions"}],"wp:attachment":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1363"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=1363"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=1363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}