{"version":"1.0","provider_name":"Aureum Advocacia","provider_url":"https:\/\/aureum.adv.br\/inicio","author_name":"bruna","author_url":"https:\/\/aureum.adv.br\/inicio\/author\/bruna\/","title":"STJ mant\u00e9m IRPJ e CSLL sobre juros de mora em inadimplemento de contrato - Aureum Advocacia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"yHOFBYhVnz\"><a href=\"https:\/\/aureum.adv.br\/inicio\/2023\/08\/10\/elementor-4938\/\">STJ mant\u00e9m IRPJ e CSLL sobre juros de mora em inadimplemento de contrato<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aureum.adv.br\/inicio\/2023\/08\/10\/elementor-4938\/embed\/#?secret=yHOFBYhVnz\" width=\"600\" height=\"338\" title=\"&#8220;STJ mant\u00e9m IRPJ e CSLL sobre juros de mora em inadimplemento de contrato&#8221; &#8212; Aureum Advocacia\" data-secret=\"yHOFBYhVnz\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/aureum.adv.br\/inicio\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2023\/08\/POSTS-e-NEWS-6.jpg","thumbnail_width":1080,"thumbnail_height":1080,"description":"No julgamento do Agravo Interno em REsp 2.002.501\/RJ, interposto pela Ambev S.A., a 1\u00aa Turma do Superior Tribunal de Justi\u00e7a, decidiu manter a cobran\u00e7a do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) sobre os valores recebidos a t\u00edtulo de juros morat\u00f3rios por inadimplemento de contrato. A Companhia alegava que a decis\u00e3o que negou provimento ao Recurso Especial levou em conta precedentes do STJ anteriores ao julgamento do Tema n\u00ba 962 pelo Supremo Tribunal Federal (STF). Naquele caso, o Supremo definiu que \u201c\u00e9 inconstitucional a incid\u00eancia do IRPJ e da CSLL sobre os valores atinentes \u00e0 taxa Selic recebidos em raz\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio\u201d. Um dos fundamentos da decis\u00e3o&hellip;"}