{"id":6680,"date":"2025-02-10T12:55:27","date_gmt":"2025-02-10T15:55:27","guid":{"rendered":"https:\/\/sinicesp.org.br\/?p=6680"},"modified":"2025-02-10T12:55:28","modified_gmt":"2025-02-10T15:55:28","slug":"sinicesp-obtem-na-justica-a-suspensao-dos-efeitos-do-parecer-normativo-no-03-2023","status":"publish","type":"post","link":"https:\/\/sinicesp.org.br\/index.php\/2025\/02\/10\/sinicesp-obtem-na-justica-a-suspensao-dos-efeitos-do-parecer-normativo-no-03-2023\/","title":{"rendered":"SINICESP obt\u00e9m na Justi\u00e7a a suspens\u00e3o dos efeitos do Parecer Normativo n\u00ba 03\/2023"},"content":{"rendered":"\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-5ac4acad\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<div class=\"wp-block-uagb-advanced-heading uagb-block-0fdd7454\"><h3 class=\"uagb-heading-text\"><br><strong>Sinimail n\u00ba 08 &#8211; 10\/02\/2025 <\/strong><\/h3><div class=\"uagb-separator\"><\/div><\/div>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-2e4a2569\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<div id=\"section-g-bm8sxlb\" class=\"wp-block-gutentor-e0 section-g-bm8sxlb gutentor-element gutentor-element-advanced-text text-align-justify-desktop\"><div class=\"gutentor-text-wrap\"><h2 class=\"gutentor-text\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>SINICESP obt\u00e9m na Justi\u00e7a a suspens\u00e3o dos efeitos do Parecer Normativo n\u00ba 03\/2023<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2><\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"section-g0e35f2\" class=\"wp-block-gutentor-e0 section-g0e35f2 gutentor-element gutentor-element-advanced-text text-align-justify-desktop\"><div class=\"gutentor-text-wrap\"><p class=\"gutentor-text\">O SINICESP, por meio de sua assessoria jur\u00eddica tribut\u00e1ria, obteve medida liminar pleiteada em Mandado de Seguran\u00e7a Coletivo, que determina a suspens\u00e3o dos efeitos do Parecer Normativo n\u00ba 03\/2023 da Secretaria de Finan\u00e7as do Munic\u00edpio de S\u00e3o Paulo.<br><br>Na decis\u00e3o, o juiz Fernando Henrique Masseroni Mayer, da 9\u00aa Vara de Fazenda P\u00fablica, determina que \u201c<em>Diante do exposto DEFIRO A TUTELA DE URG\u00caNCIA para determinar a SUSPENS\u00c3O dos efeitos do Parecer Normativo n\u00ba 03\/2023. Por consect\u00e1rio, mantido o direito das empresas filiadas de recolher o ISSQN com a dedu\u00e7\u00e3o dos materiais empregados na obra, nos exatos termos previstos no Decreto-Lei n\u00ba 406\/1968, na Lei Complementar n\u00ba 116\/2003 e Lei Municipal n\u00ba 13.701\/03.\u201d<\/em><br><br>De acordo com o advogado Lu\u00eds Fernando Soares de Mello, assessor tribut\u00e1rio do SINICESP, as empresas filiadas se encontram, neste momento, desobrigadas de se submeter \u00e0s limita\u00e7\u00f5es impostas pelo Parecer Normativo n\u00ba 03\/2023, que fixou interpreta\u00e7\u00e3o quanto \u00e0 amplitude da dedu\u00e7\u00e3o da base de c\u00e1lculo do Imposto Sobre Servi\u00e7os de Qualquer Natureza \u2013 ISS atinente aos servi\u00e7os de constru\u00e7\u00e3o civil.<br><br>Por se tratar de decis\u00e3o liminar, caso haja decis\u00e3o final contr\u00e1ria, poder\u00e1 haver a cobran\u00e7a retroativa de eventuais diferen\u00e7as de valores n\u00e3o recolhidos pelas empresas durante a tramita\u00e7\u00e3o do Mandado de Seguran\u00e7a Coletivo.<br><br>Para informa\u00e7\u00f5es complementares, as empresas dever\u00e3o entrar em contato com o Setor Jur\u00eddico do Sinicesp pelo telefone (11) 3179-5827 ou por meio do endere\u00e7o eletr\u00f4nico<strong> <a href=\"mailto:juridico@sinicesp.org.br\">juridico@sinicesp.org.br<\/a>.<\/strong><\/p><\/div><\/div>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"section-g51852a\" class=\"wp-block-gutentor-e6 section-g51852a gutentor-element gutentor-element-image text-align-center-desktop\"><div class=\"gutentor-element-image-box\"><a class=\"gutentor-element-image-link\" href=\"window.print()\"><div class=\"gutentor-image-thumb\"><img decoding=\"async\" class=\"normal-image\" src=\"https:\/\/sinicesp.org.br\/wp-content\/uploads\/2022\/01\/impressora.png\" \/><\/div><\/a><\/div><\/div>\n<\/div><\/section>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O SINICESP, por meio de sua assessoria jur\u00eddica tribut\u00e1ria, obteve medida liminar pleiteada em Mandado de Seguran\u00e7a Coletivo, que determina a suspens\u00e3o dos efeitos do Parecer Normativo n\u00ba 03\/2023 da Secretaria de Finan\u00e7as do Munic\u00edpio de S\u00e3o Paulo.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"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":"disabled","ast-breadcrumbs-content":"disabled","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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3],"tags":[500],"class_list":["post-6680","post","type-post","status-publish","format-standard","hentry","category-sinimail","tag-sinimail-no-08-10-02-2025"],"aioseo_notices":[],"gutentor_comment":0,"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Rodrigo","author_link":"https:\/\/sinicesp.org.br\/index.php\/author\/sinicesp\/"},"uagb_comment_info":0,"uagb_excerpt":"O SINICESP, por meio de sua assessoria jur\u00eddica tribut\u00e1ria, obteve medida liminar pleiteada em Mandado de Seguran\u00e7a Coletivo, que determina a suspens\u00e3o dos efeitos do Parecer Normativo n\u00ba 03\/2023 da Secretaria de Finan\u00e7as do Munic\u00edpio de S\u00e3o Paulo.","_links":{"self":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/posts\/6680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/comments?post=6680"}],"version-history":[{"count":0,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/posts\/6680\/revisions"}],"wp:attachment":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=6680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=6680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=6680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}