{"id":1915,"date":"2019-08-22T17:09:27","date_gmt":"2019-08-22T20:09:27","guid":{"rendered":"http:\/\/desenvolvimento.vivaomundodigital.com.br\/trajano\/22-08-2019-associacoes-civis-sem-fins-lucrativos-estao-isentas-de-cofins\/"},"modified":"2019-09-04T08:03:23","modified_gmt":"2019-09-04T11:03:23","slug":"22-08-2019-associacoes-civis-sem-fins-lucrativos-estao-isentas-de-cofins","status":"publish","type":"post","link":"https:\/\/tnp.adv.br\/it\/22-08-2019-associacoes-civis-sem-fins-lucrativos-estao-isentas-de-cofins\/","title":{"rendered":"22\/08\/2019 \u2013 Associa\u00e7\u00f5es Civis sem fins lucrativos est\u00e3o isentas de COFINS"},"content":{"rendered":"\n<p>A legisla\u00e7\u00e3o tribut\u00e1ria impede a exig\u00eancia de COFINS sobre as receitas relativas \u00e0s atividades pr\u00f3prias de associa\u00e7\u00f5es sem fins lucrativos que prestem servi\u00e7os para os quais foram institu\u00eddas e os coloquem \u00e0 disposi\u00e7\u00e3o do grupo de pessoas a que se destinam.<\/p>\n\n\n\n<p>Com efeito, n\u00e3o apenas as contribui\u00e7\u00f5es, mensalidades\/anuidades e doa\u00e7\u00f5es que a entidade regularmente recebe de seus associados\/mantenedores est\u00e3o abrangidas pelo benef\u00edcio fiscal, mas tamb\u00e9m as receitas obtidas por interm\u00e9dio da presta\u00e7\u00e3o de servi\u00e7os e eventuais atividades reflexas, desde que aplicadas na consecu\u00e7\u00e3o de suas finalidades estatut\u00e1rias, tais como as advindas de aplica\u00e7\u00f5es financeiras, do aluguel cobrado pela utiliza\u00e7\u00e3o de depend\u00eancias e instala\u00e7\u00f5es, entre outras.<\/p>\n\n\n\n<p>Em sendo assim, as associa\u00e7\u00f5es que porventura queiram discutir a cobran\u00e7a da COFINS sobre tais receitas, destinadas ao cumprimento de suas finalidades t\u00edpicas, podem buscar o Poder Judici\u00e1rio no objetivo de reaver o que foi pago indevidamente a t\u00edtulo do tributo, inclusive durante o per\u00edodo dos \u00faltimos cinco anos.<\/p>\n\n\n\n<p><strong>Francisco Fernando Bittencourt de Camargo<\/strong><\/p>\n\n\n\n<p><strong>Advogado \u2013 Trajano Neto e Paciornik Advogados<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A legisla\u00e7\u00e3o tribut\u00e1ria impede a exig\u00eancia de COFINS sobre as receitas relativas \u00e0s atividades pr\u00f3prias de associa\u00e7\u00f5es sem fins lucrativos que prestem servi\u00e7os para os quais foram institu\u00eddas e os coloquem \u00e0 disposi\u00e7\u00e3o do grupo de pessoas a que se destinam. Com efeito, n\u00e3o apenas as contribui\u00e7\u00f5es, mensalidades\/anuidades e doa\u00e7\u00f5es que a entidade regularmente recebe [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1741,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","_joinchat":[],"footnotes":""},"categories":[26],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>22\/08\/2019 \u2013 Associa\u00e7\u00f5es Civis sem fins lucrativos est\u00e3o isentas de COFINS - Trajano Neto &amp; Paciornik Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tnp.adv.br\/it\/22-08-2019-associacoes-civis-sem-fins-lucrativos-estao-isentas-de-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"22\/08\/2019 \u2013 Associa\u00e7\u00f5es Civis sem fins lucrativos est\u00e3o isentas de COFINS - Trajano Neto &amp; Paciornik Advogados\" \/>\n<meta property=\"og:description\" content=\"A legisla\u00e7\u00e3o tribut\u00e1ria impede a exig\u00eancia de COFINS sobre as receitas relativas \u00e0s atividades pr\u00f3prias de associa\u00e7\u00f5es sem fins lucrativos que prestem servi\u00e7os para os quais foram institu\u00eddas e os coloquem \u00e0 disposi\u00e7\u00e3o do grupo de pessoas a que se destinam. 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