{"id":526,"date":"2026-03-25T23:21:38","date_gmt":"2026-03-25T23:21:38","guid":{"rendered":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/?p=526"},"modified":"2026-03-25T23:21:39","modified_gmt":"2026-03-25T23:21:39","slug":"perfume-x-colonia-concentracao-nao-define-classificacao-fiscal-decide-carf","status":"publish","type":"post","link":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/perfume-x-colonia-concentracao-nao-define-classificacao-fiscal-decide-carf\/","title":{"rendered":"Perfume x Col\u00f4nia: concentra\u00e7\u00e3o n\u00e3o define classifica\u00e7\u00e3o fiscal, decide CARF"},"content":{"rendered":"\n<p>O Conselho Administrativo de Recursos Fiscais (Carf) proferiu decis\u00e3o un\u00e2nime favor\u00e1vel \u00e0 Sertrading (BR) S.A., afastando um auto de infra\u00e7\u00e3o no valor de R$ 14 milh\u00f5es referentes \u00e0 cobran\u00e7a do Imposto sobre Produtos Industrializados (IPI) sobre cosm\u00e9ticos e produtos de perfumaria importados pela empresa.<\/p>\n\n\n\n<p>A controv\u00e9rsia girava em torno da classifica\u00e7\u00e3o fiscal dos produtos, em especial a distin\u00e7\u00e3o entre perfumes e \u00e1guas de col\u00f4nia.<\/p>\n\n\n\n<p>A Receita Federal utilizou como crit\u00e9rio o percentual de 10% de concentra\u00e7\u00e3o arom\u00e1tica, previsto at\u00e9 pouco tempo atr\u00e1s no Decreto 79.094\/1977, para reclassificar produtos inicialmente considerados \u00e1guas de col\u00f4nia como perfumes, aplicando, assim, a al\u00edquota maior do IPI. Conforme o entendimento da fiscaliza\u00e7\u00e3o, produtos com concentra\u00e7\u00e3o arom\u00e1tica acima de 10% deveriam ser tratados como perfumes, cuja al\u00edquota do IPI \u00e9 de 42%, enquanto produtos abaixo dessa concentra\u00e7\u00e3o seriam \u00e1guas de col\u00f4nia, tributadas a 12%.<\/p>\n\n\n\n<p>No entanto, o relator do processo no Carf, conselheiro Mateus Soares Leite, destacou que tanto o pr\u00f3prio decreto quanto as solu\u00e7\u00f5es de consulta que embasavam o uso do crit\u00e9rio de 10% de concentra\u00e7\u00e3o arom\u00e1tica foram revogados, tornando inv\u00e1lido o fundamento legal para a reclassifica\u00e7\u00e3o adotada pela Receita.<\/p>\n\n\n\n<p>Com isso, a decis\u00e3o do Carf afastou o auto de infra\u00e7\u00e3o, reconhecendo que n\u00e3o havia base jur\u00eddica para majorar o IPI com base naquela concentra\u00e7\u00e3o arom\u00e1tica.<\/p>\n\n\n\n<p>A decis\u00e3o refor\u00e7a a necessidade de a fiscaliza\u00e7\u00e3o utilizar crit\u00e9rios legais vigentes, evitando a aplica\u00e7\u00e3o de normas revogadas que possam comprometer a seguran\u00e7a jur\u00eddica dos contribuintes e gerar cobran\u00e7as indevidas.<\/p>\n\n\n\n<p>Leia mais em: <a href=\"https:\/\/www.jota.info\/tributos\/perfume-ou-colonia-carf-afasta-cobranca-de-ipi-baseada-em-criterio-de-10-de-concentracao\">https:\/\/www.jota.info\/tributos\/perfume-ou-colonia-carf-afasta-cobranca-de-ipi-baseada-em-criterio-de-10-de-concentracao<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Conselho Administrativo de Recursos Fiscais (Carf) proferiu decis\u00e3o un\u00e2nime favor\u00e1vel \u00e0 Sertrading (BR) S.A., afastando um auto de infra\u00e7\u00e3o 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