{"id":3232,"date":"2022-03-15T15:16:44","date_gmt":"2022-03-15T18:16:44","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3232"},"modified":"2022-03-15T15:23:23","modified_gmt":"2022-03-15T18:23:23","slug":"a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/03\/15\/a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll\/","title":{"rendered":"A indevida inclus\u00e3o da Selic na base de c\u00e1lculo do IRPJ e CSLL"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3232\" class=\"elementor elementor-3232\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c8dadc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c8dadc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c22a6b4\" data-id=\"c22a6b4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ecad9a elementor-widget elementor-widget-text-editor\" data-id=\"4ecad9a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Ap\u00f3s o julgamento do Tema de n.\u00ba 962 da repercuss\u00e3o geral, o Supremo Tribunal Federal fixou a seguinte tese: <strong>&#8220;\u00c9 inconstitucional a incid\u00eancia do IRPJ e da CSLL sobre os valores atinentes \u00e0 taxa Selic <\/strong><strong>recebidos em raz\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio.&#8221;<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cc957b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cc957b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fb01af9\" data-id=\"fb01af9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7dbb256 elementor-widget elementor-widget-text-editor\" data-id=\"7dbb256\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Em suma, entendeu a Corte que a parcela referente \u00e0 SELIC nos casos de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio visa a recompor efetivas perdas e decr\u00e9scimos, n\u00e3o implicando aumento de patrim\u00f4nio do contribuinte, e, portanto, n\u00e3o caracterizando o fato gerador para apura\u00e7\u00e3o de IRPJ e CSLL.<\/p><p style=\"text-align: justify\">Neste sentido, atualmente, o contribuinte que obtiver desfecho favor\u00e1vel em algum de seus processos, no momento da habilita\u00e7\u00e3o do cr\u00e9dito junto \u00e0 Receita Federal do Brasil, ter\u00e1 que submet\u00ea-lo integralmente \u00e0 tributa\u00e7\u00e3o do IRPJ e CSLL, salvo nos casos em que esteja amparado por uma decis\u00e3o judicial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2ee9d37 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ee9d37\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c8532bb\" data-id=\"c8532bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6264e09 elementor-widget elementor-widget-image\" data-id=\"6264e09\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"640\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/Clock_face_Alarm_clock_Money_Coins_Closeup_556039_3840x2400-1024x640.jpg\" class=\"attachment-large size-large wp-image-2499\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/Clock_face_Alarm_clock_Money_Coins_Closeup_556039_3840x2400-1024x640.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/Clock_face_Alarm_clock_Money_Coins_Closeup_556039_3840x2400-300x188.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/Clock_face_Alarm_clock_Money_Coins_Closeup_556039_3840x2400-768x480.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/Clock_face_Alarm_clock_Money_Coins_Closeup_556039_3840x2400-1536x960.jpg 1536w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/Clock_face_Alarm_clock_Money_Coins_Closeup_556039_3840x2400-2048x1280.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d15abb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d15abb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ac9c5fa\" data-id=\"ac9c5fa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3dabe6f elementor-widget elementor-widget-text-editor\" data-id=\"3dabe6f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\"><span>No entanto, em que pese a fixa\u00e7\u00e3o da tese citada, <strong>a legisla\u00e7\u00e3o tribut\u00e1ria ainda carece de altera\u00e7\u00f5es e adequa\u00e7\u00f5es ao entendimento do STF, implicando na tributa\u00e7\u00e3o indevida<\/strong> dos valores referentes \u00e0 corre\u00e7\u00e3o monet\u00e1ria nos processos judiciais e administrativos, esvaziando ilegalmente o patrim\u00f4nio do contribuinte.<br \/><br \/>Ou seja, <strong>somente \u00e9 poss\u00edvel evitar referida tributa\u00e7\u00e3o por meio de Medida Judicial.\u00a0<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1db00c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1db00c0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fefce13\" data-id=\"fefce13\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e137d70 elementor-widget elementor-widget-text-editor\" data-id=\"e137d70\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Saiba mais sobre a possibilidade de obstar a tributa\u00e7\u00e3o da SELIC na base de c\u00e1lculo do IRPJ ou CSLL, ou recuperar os valores recolhidos indevidamente a este t\u00edtulo entrando em contato conosco.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ap\u00f3s o julgamento do Tema de n.\u00ba 962 da repercuss\u00e3o geral, o Supremo Tribunal Federal fixou a seguinte tese: &#8220;\u00c9 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.&#8221; Em suma, entendeu a Corte que a parcela referente \u00e0 SELIC nos casos de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio visa a recompor efetivas perdas e decr\u00e9scimos, n\u00e3o implicando aumento de patrim\u00f4nio do contribuinte, e, portanto, n\u00e3o caracterizando o fato gerador para apura\u00e7\u00e3o de IRPJ e CSLL. Neste sentido, atualmente, o contribuinte que obtiver desfecho favor\u00e1vel em algum de seus processos, no momento da habilita\u00e7\u00e3o do cr\u00e9dito junto \u00e0 Receita Federal do Brasil, ter\u00e1 que submet\u00ea-lo integralmente&hellip;<\/p>\n","protected":false},"author":2,"featured_media":3234,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-3232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A indevida inclus\u00e3o da Selic na base de c\u00e1lculo do IRPJ e CSLL - Aureum Advocacia<\/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:\/\/aureum.adv.br\/inicio\/2022\/03\/15\/a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A indevida inclus\u00e3o da Selic na base de c\u00e1lculo do IRPJ e CSLL - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Ap\u00f3s o julgamento do Tema de n.\u00ba 962 da repercuss\u00e3o geral, o Supremo Tribunal Federal fixou a seguinte tese: &#8220;\u00c9 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.&#8221; Em suma, entendeu a Corte que a parcela referente \u00e0 SELIC nos casos de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio visa a recompor efetivas perdas e decr\u00e9scimos, n\u00e3o implicando aumento de patrim\u00f4nio do contribuinte, e, portanto, n\u00e3o caracterizando o fato gerador para apura\u00e7\u00e3o de IRPJ e CSLL. Neste sentido, atualmente, o contribuinte que obtiver desfecho favor\u00e1vel em algum de seus processos, no momento da habilita\u00e7\u00e3o do cr\u00e9dito junto \u00e0 Receita Federal do Brasil, ter\u00e1 que submet\u00ea-lo integralmente&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/03\/15\/a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll\/\" \/>\n<meta property=\"og:site_name\" content=\"Aureum Advocacia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aureumadvocacia\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-15T18:16:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-15T18:23:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/03\/SELIC.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"bruna\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"bruna\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/03\/15\/a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/03\/15\/a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll\/\"},\"author\":{\"name\":\"bruna\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\"},\"headline\":\"A indevida inclus\u00e3o da Selic na base de c\u00e1lculo do IRPJ e CSLL\",\"datePublished\":\"2022-03-15T18:16:44+00:00\",\"dateModified\":\"2022-03-15T18:23:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/03\/15\/a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll\/\"},\"wordCount\":266,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/03\/15\/a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/03\/SELIC.png\",\"articleSection\":[\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/03\/15\/a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/03\/15\/a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/03\/15\/a-indevida-inclusao-da-selic-na-base-de-calculo-do-irpj-e-csll\/\",\"name\":\"A indevida inclus\u00e3o da Selic na base de c\u00e1lculo do IRPJ e CSLL - 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