{"id":3346,"date":"2022-04-12T16:38:29","date_gmt":"2022-04-12T19:38:29","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3346"},"modified":"2022-04-12T16:40:22","modified_gmt":"2022-04-12T19:40:22","slug":"os-incentivos-fiscais-de-icms-e-a-nao-inclusao-na-base-de-calculo-do-irpj-e-csll","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/04\/12\/os-incentivos-fiscais-de-icms-e-a-nao-inclusao-na-base-de-calculo-do-irpj-e-csll\/","title":{"rendered":"Os incentivos fiscais de ICMS e a (n\u00e3o) inclus\u00e3o na base de c\u00e1lculo do IRPJ e CSLL"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3346\" class=\"elementor elementor-3346\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f512bca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f512bca\" 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-8a15d57\" data-id=\"8a15d57\" 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-8346503 elementor-widget elementor-widget-text-editor\" data-id=\"8346503\" 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 style=\"color: #000000;\"><strong>No dia 06.04.2022, a Corte Superior de Justi\u00e7a submeteu a julgamento o Recurso Especial n. 1.968.755\/PR, para analisar a incid\u00eancia dos incentivos fiscais de ICMS na base de c\u00e1lculo do IRPJ e CSLL.<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">A discuss\u00e3o ganhou for\u00e7a ap\u00f3s a mesma Corte ter conclu\u00eddo, em 2017, que o cr\u00e9dito presumido de ICMS concedido pelos estados n\u00e3o comp\u00f5e a base de c\u00e1lculo do IRPJ e CSLL, uma vez que n\u00e3o constituem renda ou lucro.<\/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-be850a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be850a4\" 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-342dbca\" data-id=\"342dbca\" 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-45d8bd2 elementor-widget elementor-widget-image\" data-id=\"45d8bd2\" 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=\"1024\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-1-1024x1024.jpg\" class=\"attachment-large size-large wp-image-2088\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-1-1024x1024.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-1-300x300.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-1-150x150.jpg 150w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-1-768x768.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/imagem-1.jpg 1423w\" 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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-c5522a7\" data-id=\"c5522a7\" 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-cb83620 elementor-widget elementor-widget-text-editor\" data-id=\"cb83620\" 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 style=\"color: #000000;\">A d\u00favida remanescente era sobre a possibilidade de exclus\u00e3o de todos os benef\u00edcios fiscais de ICMS, e, para surpresa dos contribuintes, o STJ divergiu do entendimento adotado em 2017, afirmando n\u00e3o ser poss\u00edvel aplicar a exclus\u00e3o do cr\u00e9dito presumido \u00e0s demais benesses de ICMS.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">No entanto, o Ministro Mauro Campbell afirmou que, embora o entendimento atrelado ao cr\u00e9dito presumido n\u00e3o possa ser aplicado, nada impede que o pedido seja acolhido em menor extens\u00e3o, a fim de proporcionar a aplica\u00e7\u00e3o do artigo 10 da Lei Complementar 160\/2017, em conjunto com o artigo 30, da Lei n. 12.973\/2014. O julgamento desse recurso retornou ao Tribunal de origem para nova an\u00e1lise.<\/span><\/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-387a28a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"387a28a\" 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-ae272fe\" data-id=\"ae272fe\" 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-f577b56 elementor-widget elementor-widget-text-editor\" data-id=\"f577b56\" 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 style=\"color: #000000;\">Os artigos mencionados, por sua vez, classificam as isen\u00e7\u00f5es de ICMS como subven\u00e7\u00f5es para investimento e definem que estas n\u00e3o ser\u00e3o computadas na determina\u00e7\u00e3o do lucro real, permitindo a exclus\u00e3o dos incentivos fiscais de ICMS da base de c\u00e1lculo do IRPJ e CSLL.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">Saiba mais sobre a discuss\u00e3o e a possibilidade de aplic\u00e1-la aos incentivos fiscais de ICMS recebidos pela sua empresa entrando em contato com nossos especialistas.<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>No dia 06.04.2022, a Corte Superior de Justi\u00e7a submeteu a julgamento o Recurso Especial n. 1.968.755\/PR, para analisar a incid\u00eancia dos incentivos fiscais de ICMS na base de c\u00e1lculo do IRPJ e CSLL. A discuss\u00e3o ganhou for\u00e7a ap\u00f3s a mesma Corte ter conclu\u00eddo, em 2017, que o cr\u00e9dito presumido de ICMS concedido pelos estados n\u00e3o comp\u00f5e a base de c\u00e1lculo do IRPJ e CSLL, uma vez que n\u00e3o constituem renda ou lucro. A d\u00favida remanescente era sobre a possibilidade de exclus\u00e3o de todos os benef\u00edcios fiscais de ICMS, e, para surpresa dos contribuintes, o STJ divergiu do entendimento adotado em 2017, afirmando n\u00e3o ser poss\u00edvel aplicar a exclus\u00e3o do cr\u00e9dito presumido \u00e0s demais benesses de ICMS. No entanto,&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3348,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-3346","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>Os incentivos fiscais de ICMS e a (n\u00e3o) inclus\u00e3o 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\/04\/12\/os-incentivos-fiscais-de-icms-e-a-nao-inclusao-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=\"Os incentivos fiscais de ICMS e a (n\u00e3o) inclus\u00e3o na base de c\u00e1lculo do IRPJ e CSLL - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"No dia 06.04.2022, a Corte Superior de Justi\u00e7a submeteu a julgamento o Recurso Especial n. 1.968.755\/PR, para analisar a incid\u00eancia dos incentivos fiscais de ICMS na base de c\u00e1lculo do IRPJ e CSLL. A discuss\u00e3o ganhou for\u00e7a ap\u00f3s a mesma Corte ter conclu\u00eddo, em 2017, que o cr\u00e9dito presumido de ICMS concedido pelos estados n\u00e3o comp\u00f5e a base de c\u00e1lculo do IRPJ e CSLL, uma vez que n\u00e3o constituem renda ou lucro. A d\u00favida remanescente era sobre a possibilidade de exclus\u00e3o de todos os benef\u00edcios fiscais de ICMS, e, para surpresa dos contribuintes, o STJ divergiu do entendimento adotado em 2017, afirmando n\u00e3o ser poss\u00edvel aplicar a exclus\u00e3o do cr\u00e9dito presumido \u00e0s demais benesses de ICMS. 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A discuss\u00e3o ganhou for\u00e7a ap\u00f3s a mesma Corte ter conclu\u00eddo, em 2017, que o cr\u00e9dito presumido de ICMS concedido pelos estados n\u00e3o comp\u00f5e a base de c\u00e1lculo do IRPJ e CSLL, uma vez que n\u00e3o constituem renda ou lucro. A d\u00favida remanescente era sobre a possibilidade de exclus\u00e3o de todos os benef\u00edcios fiscais de ICMS, e, para surpresa dos contribuintes, o STJ divergiu do entendimento adotado em 2017, afirmando n\u00e3o ser poss\u00edvel aplicar a exclus\u00e3o do cr\u00e9dito presumido \u00e0s demais benesses de ICMS. 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