{"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 aplica Tema 1.182 em casos sobre tributa\u00e7\u00e3o de subven\u00e7\u00f5es de ICMS - Aureum Advocacia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"VnqZMSejuv\"><a href=\"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/\">STJ aplica Tema 1.182 em casos sobre tributa\u00e7\u00e3o de subven\u00e7\u00f5es de ICMS<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/embed\/#?secret=VnqZMSejuv\" width=\"600\" height=\"338\" title=\"&#8220;STJ aplica Tema 1.182 em casos sobre tributa\u00e7\u00e3o de subven\u00e7\u00f5es de ICMS&#8221; &#8212; Aureum Advocacia\" data-secret=\"VnqZMSejuv\" 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\/2024\/05\/POSTS-e-NEWS-44.jpg","thumbnail_width":1080,"thumbnail_height":1080,"description":"Os Ministros da 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) determinaram a devolu\u00e7\u00e3o dos autos ao tribunal de origem para aplica\u00e7\u00e3o aos casos do Tema 1.182, por meio do qual a Corte definiu que incidem IRPJ e CSLL sobre as subven\u00e7\u00f5es de ICMS que n\u00e3o s\u00e3o cr\u00e9ditos presumidos, como redu\u00e7\u00e3o de base de c\u00e1lculo, al\u00edquota e diferimento, salvo se cumpridos os requisitos previstos no artigo 10 da Lei Complementar (LC) 160\/2017 e do artigo 30 da Lei 12.973\/2014. Na pr\u00e1tica, o Tribunal Regional Federal da 4\u00aa Regi\u00e3o (TRF4) deve analisar se os benef\u00edcios concedidos \u00e0s companhias cumpriram os requisitos da legisla\u00e7\u00e3o, a fim de definir se devem ou n\u00e3o ser tributados. Os casos chegaram \u00e0 1\u00aa Se\u00e7\u00e3o&hellip;"}