{"id":3287,"date":"2022-04-06T16:15:48","date_gmt":"2022-04-06T19:15:48","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3287"},"modified":"2022-04-06T16:19:07","modified_gmt":"2022-04-06T19:19:07","slug":"a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/04\/06\/a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins\/","title":{"rendered":"A possibilidade de exclus\u00e3o da SELIC oriunda das repeti\u00e7\u00f5es de ind\u00e9bito das bases de c\u00e1lculo do PIS e COFINS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3287\" class=\"elementor elementor-3287\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29f8b61 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29f8b61\" 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-7bebf74\" data-id=\"7bebf74\" 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-9f320f6 elementor-widget elementor-widget-text-editor\" data-id=\"9f320f6\" 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. 962, o Supremo Tribunal Federal decidiu que os valores recebidos a t\u00edtulo de SELIC nas repeti\u00e7\u00f5es de ind\u00e9bito n\u00e3o devem compor a base de c\u00e1lculo do IRPJ e CSLL.<\/p><p style=\"text-align: justify;\">Ao julgar o recurso, o Ministro Dias Toffoli, relator do <em>leading case<\/em>, disp\u00f4s em seu voto que &#8220;<em>os valores recebidos em repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio visam, precipuamente, a recompor efetivas perdas (danos emergentes)<\/em>.&#8221;.<\/p><p style=\"text-align: justify;\">A caracteriza\u00e7\u00e3o da SELIC como dano emergente d\u00e1 margem \u00e0 discuss\u00e3o sobre a n\u00e3o incid\u00eancia desta parcela nas bases de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS.<\/p><p style=\"text-align: justify;\">\u00a0<\/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-5df5e6e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5df5e6e\" 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-50 elementor-top-column elementor-element elementor-element-15f521b\" data-id=\"15f521b\" 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-c4f3188 elementor-widget elementor-widget-image\" data-id=\"c4f3188\" 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=\"810\" height=\"423\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/financa.png\" class=\"attachment-large size-large wp-image-1900\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/financa.png 810w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/financa-300x157.png 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2019\/09\/financa-768x401.png 768w\" sizes=\"(max-width: 810px) 100vw, 810px\" \/>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e53dcc1\" data-id=\"e53dcc1\" 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-2e8ad40 elementor-widget elementor-widget-text-editor\" data-id=\"2e8ad40\" 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;\">Isto, pois, as contribui\u00e7\u00f5es em comento incidem sobre a receita, e, tendo em vista que a indeniza\u00e7\u00e3o visa a ressarcir uma les\u00e3o que causou a diminui\u00e7\u00e3o do patrim\u00f4nio, n\u00e3o se trata de uma receita tribut\u00e1ria, fugindo da hip\u00f3tese de incid\u00eancia de PIS e COFINS.<\/p><p style=\"text-align: justify;\">Para corroborar com o entendimento, a Receita Federal do Brasil publicou, em 17 de agosto de 2018, a Solu\u00e7\u00e3o de Consulta n.\u00ba 97, onde disp\u00f5e que as indeniza\u00e7\u00f5es destinadas \u00e0 repara\u00e7\u00e3o de danos patrimoniais n\u00e3o integram a base de c\u00e1lculo das contribui\u00e7\u00f5es ao PIS e \u00e0 COFINS.<\/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-252491c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"252491c\" 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-a881b51\" data-id=\"a881b51\" 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-cb23969 elementor-widget elementor-widget-text-editor\" data-id=\"cb23969\" 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;\">No entanto, para assegurar o direito, \u00e9 necess\u00e1ria a ordem judicial que caracterize a parcela referente \u00e0 SELIC como um dano emergente, aplicando o entendimento firmado pelo STF ao julgar o Tema n. 962, e, em seguida, a exclua da base de c\u00e1lculo das contribui\u00e7\u00f5es mencionadas.<\/p><p style=\"text-align: justify;\">Esta mat\u00e9ria j\u00e1 conta com decis\u00f5es favor\u00e1veis, por isso aconselhamos \u00e0 busca pelo direito postulado no Poder Judici\u00e1rio, com a possibilidade de recupera\u00e7\u00e3o dos valores recolhidos indevidamente nos \u00faltimos 5 (cinco) anos.<\/p><p style=\"text-align: justify;\">Entre em contato com nossos especialistas que est\u00e3o aptos a buscar a melhor solu\u00e7\u00e3o para a sua empresa.<\/p><p style=\"text-align: justify;\">\u00a0<\/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. 962, o Supremo Tribunal Federal decidiu que os valores recebidos a t\u00edtulo de SELIC nas repeti\u00e7\u00f5es de ind\u00e9bito n\u00e3o devem compor a base de c\u00e1lculo do IRPJ e CSLL. Ao julgar o recurso, o Ministro Dias Toffoli, relator do leading case, disp\u00f4s em seu voto que &#8220;os valores recebidos em repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio visam, precipuamente, a recompor efetivas perdas (danos emergentes).&#8221;. A caracteriza\u00e7\u00e3o da SELIC como dano emergente d\u00e1 margem \u00e0 discuss\u00e3o sobre a n\u00e3o incid\u00eancia desta parcela nas bases de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS. \u00a0 Isto, pois, as contribui\u00e7\u00f5es em comento incidem sobre a receita, e, tendo em vista que a indeniza\u00e7\u00e3o visa a&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3289,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,46],"tags":[],"class_list":["post-3287","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico","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 possibilidade de exclus\u00e3o da SELIC oriunda das repeti\u00e7\u00f5es de ind\u00e9bito das bases de c\u00e1lculo do PIS e COFINS - 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\/04\/06\/a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A possibilidade de exclus\u00e3o da SELIC oriunda das repeti\u00e7\u00f5es de ind\u00e9bito das bases de c\u00e1lculo do PIS e COFINS - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Ap\u00f3s o julgamento do Tema de n. 962, o Supremo Tribunal Federal decidiu que os valores recebidos a t\u00edtulo de SELIC nas repeti\u00e7\u00f5es de ind\u00e9bito n\u00e3o devem compor a base de c\u00e1lculo do IRPJ e CSLL. Ao julgar o recurso, o Ministro Dias Toffoli, relator do leading case, disp\u00f4s em seu voto que &#8220;os valores recebidos em repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio visam, precipuamente, a recompor efetivas perdas (danos emergentes).&#8221;. A caracteriza\u00e7\u00e3o da SELIC como dano emergente d\u00e1 margem \u00e0 discuss\u00e3o sobre a n\u00e3o incid\u00eancia desta parcela nas bases de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS. \u00a0 Isto, pois, as contribui\u00e7\u00f5es em comento incidem sobre a receita, e, tendo em vista que a indeniza\u00e7\u00e3o visa a&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/06\/a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins\/\" \/>\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=\"2022-04-06T19:15:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-06T19:19:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/PIS-e-COFINS-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=\"Patrick\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/06\/a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/06\/a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"A possibilidade de exclus\u00e3o da SELIC oriunda das repeti\u00e7\u00f5es de ind\u00e9bito das bases de c\u00e1lculo do PIS e COFINS\",\"datePublished\":\"2022-04-06T19:15:48+00:00\",\"dateModified\":\"2022-04-06T19:19:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/06\/a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins\/\"},\"wordCount\":337,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/06\/a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/PIS-e-COFINS-Selic.png\",\"articleSection\":[\"Jur\u00eddico\",\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/06\/a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/06\/a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/06\/a-possibilidade-de-exclusao-da-selic-oriunda-das-repeticoes-de-indebito-das-bases-de-calculo-do-pis-e-cofins\/\",\"name\":\"A possibilidade de exclus\u00e3o da SELIC oriunda das repeti\u00e7\u00f5es de ind\u00e9bito das bases de c\u00e1lculo do PIS e COFINS - 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