{"id":3402,"date":"2022-05-03T15:14:55","date_gmt":"2022-05-03T18:14:55","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3402"},"modified":"2022-05-03T15:23:10","modified_gmt":"2022-05-03T18:23:10","slug":"stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/","title":{"rendered":"STF modula os efeitos do Tema n. 962 &#8211; Exclus\u00e3o da SELIC das bases de c\u00e1lculo do IRPJ e CSLL"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3402\" class=\"elementor elementor-3402\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-63fce2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63fce2e\" 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-69794b6\" data-id=\"69794b6\" 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-4aba68f elementor-widget elementor-widget-text-editor\" data-id=\"4aba68f\" 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 ter sido firmada a tese de que <em>&#8220;\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&#8221;<\/em>, o Supremo Tribunal Federal atendeu parcialmente ao pedido da Procuradoria Geral da Fazenda Nacional, complementando o ac\u00f3rd\u00e3o de m\u00e9rito para:<\/p><p style=\"text-align: justify;\"><strong>(i)<\/strong> esclarecer que a decis\u00e3o embargada se aplica apenas nas hip\u00f3teses em que h\u00e1 o acr\u00e9scimo de juros morat\u00f3rios, mediante a taxa Selic em quest\u00e3o, na repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio (inclusive na realizada por meio de compensa\u00e7\u00e3o), seja na esfera administrativa, seja na esfera judicial; <strong>(ii)<\/strong> modular os efeitos da decis\u00e3o embargada, estabelecendo que ela produza efeitos <em>ex nunc<\/em> a partir de 30\/9\/21, ficando ressalvados: <strong>a)<\/strong> as a\u00e7\u00f5es ajuizadas at\u00e9 17\/9\/21;<strong> b)<\/strong> os fatos geradores anteriores \u00e0 30\/9\/21 em rela\u00e7\u00e3o aos quais n\u00e3o tenha havido o pagamento do IRPJ ou da CSLL a que se refere a tese de repercuss\u00e3o geral.<\/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-ea4b564 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea4b564\" 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-001d97c\" data-id=\"001d97c\" 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-ad8984a elementor-widget elementor-widget-image\" data-id=\"ad8984a\" 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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2081173\" data-id=\"2081173\" 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-f8fa617 elementor-widget elementor-widget-text-editor\" data-id=\"f8fa617\" 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;\">Embora a pretens\u00e3o quanto a modula\u00e7\u00e3o dos efeitos tenha sido acolhida de modo desfavor\u00e1vel aos contribuintes que pleitearam a recupera\u00e7\u00e3o dos valores recolhidos a t\u00edtulo de IRPJ e CSLL indevidamente sobre a selic ap\u00f3s 30\/9\/21, a Corte resguardou as a\u00e7\u00f5es j\u00e1 ajuizadas at\u00e9 a data de in\u00edcio do julgamento do m\u00e9rito, garantindo os efeitos da decis\u00e3o \u00e0queles que se valeram da medida judicial antes do in\u00edcio da discuss\u00e3o no plen\u00e1rio do STF.<\/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-cc3926f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc3926f\" 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-10f345a\" data-id=\"10f345a\" 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-c111caa elementor-widget elementor-widget-text-editor\" data-id=\"c111caa\" 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>Al\u00e9m disso, restou consignado que os contribuintes poder\u00e3o deixar de computar a parcela referente \u00e0 SELIC nas bases de c\u00e1lculo do IRPJ e CSLL em caso de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio cujos fatos geradores sejam posteriores \u00e0 data do \u00faltimo dia do julgamento do tema da repercuss\u00e3o geral, qual seja, 30.09.2021.<\/span><\/p><p style=\"text-align: justify;\">Saiba mais sobre os efeitos da modula\u00e7\u00e3o e se ela se aplica \u00e0s suas repeti\u00e7\u00f5es de ind\u00e9bito tribut\u00e1rio entrando em contato com nossos especialistas.<\/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 ter sido firmada a tese de que &#8220;\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&#8221;, o Supremo Tribunal Federal atendeu parcialmente ao pedido da Procuradoria Geral da Fazenda Nacional, complementando o ac\u00f3rd\u00e3o de m\u00e9rito para: (i) esclarecer que a decis\u00e3o embargada se aplica apenas nas hip\u00f3teses em que h\u00e1 o acr\u00e9scimo de juros morat\u00f3rios, mediante a taxa Selic em quest\u00e3o, na repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio (inclusive na realizada por meio de compensa\u00e7\u00e3o), seja na esfera administrativa, seja na esfera judicial; (ii) modular os efeitos da decis\u00e3o embargada, estabelecendo que ela produza efeitos ex nunc a partir de 30\/9\/21, ficando ressalvados: a)&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,46],"tags":[],"class_list":["post-3402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF modula os efeitos do Tema n. 962 - Exclus\u00e3o da SELIC das bases 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\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-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=\"STF modula os efeitos do Tema n. 962 - Exclus\u00e3o da SELIC das bases de c\u00e1lculo do IRPJ e CSLL - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Ap\u00f3s ter sido firmada a tese de que &#8220;\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&#8221;, o Supremo Tribunal Federal atendeu parcialmente ao pedido da Procuradoria Geral da Fazenda Nacional, complementando o ac\u00f3rd\u00e3o de m\u00e9rito para: (i) esclarecer que a decis\u00e3o embargada se aplica apenas nas hip\u00f3teses em que h\u00e1 o acr\u00e9scimo de juros morat\u00f3rios, mediante a taxa Selic em quest\u00e3o, na repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio (inclusive na realizada por meio de compensa\u00e7\u00e3o), seja na esfera administrativa, seja na esfera judicial; (ii) modular os efeitos da decis\u00e3o embargada, estabelecendo que ela produza efeitos ex nunc a partir de 30\/9\/21, ficando ressalvados: a)&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-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=\"2022-05-03T18:14:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-03T18:23:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Modulacao-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\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"STF modula os efeitos do Tema n. 962 &#8211; Exclus\u00e3o da SELIC das bases de c\u00e1lculo do IRPJ e CSLL\",\"datePublished\":\"2022-05-03T18:14:55+00:00\",\"dateModified\":\"2022-05-03T18:23:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/\"},\"wordCount\":358,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Modulacao-SELIC.png\",\"articleSection\":[\"Economia\",\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/\",\"name\":\"STF modula os efeitos do Tema n. 962 - Exclus\u00e3o da SELIC das bases de c\u00e1lculo do IRPJ e CSLL - Aureum Advocacia\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Modulacao-SELIC.png\",\"datePublished\":\"2022-05-03T18:14:55+00:00\",\"dateModified\":\"2022-05-03T18:23:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#primaryimage\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Modulacao-SELIC.png\",\"contentUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Modulacao-SELIC.png\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/aureum.adv.br\/inicio\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"STF modula os efeitos do Tema n. 962 &#8211; Exclus\u00e3o da SELIC das bases de c\u00e1lculo do IRPJ e CSLL\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#website\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/\",\"name\":\"Aureum Advocacia\",\"description\":\"Aureum Advocacia Tribut\u00e1ria\",\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aureum.adv.br\/inicio\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\",\"name\":\"Aureum\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png\",\"contentUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png\",\"width\":1080,\"height\":1400,\"caption\":\"Aureum\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/aureumadvocacia\",\"https:\/\/br.linkedin.com\/company\/aureum-advocacia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\",\"name\":\"Patrick\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/162eaf0de7380f79f034c3d3c246b726e52d9eefe7b4d6bd76fdc6f6782b1fa4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/162eaf0de7380f79f034c3d3c246b726e52d9eefe7b4d6bd76fdc6f6782b1fa4?s=96&d=mm&r=g\",\"caption\":\"Patrick\"},\"url\":\"https:\/\/aureum.adv.br\/inicio\/author\/patrick\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"STF modula os efeitos do Tema n. 962 - Exclus\u00e3o da SELIC das bases de c\u00e1lculo do IRPJ e CSLL - Aureum Advocacia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/","og_locale":"pt_BR","og_type":"article","og_title":"STF modula os efeitos do Tema n. 962 - Exclus\u00e3o da SELIC das bases de c\u00e1lculo do IRPJ e CSLL - Aureum Advocacia","og_description":"Ap\u00f3s ter sido firmada a tese de que &#8220;\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&#8221;, o Supremo Tribunal Federal atendeu parcialmente ao pedido da Procuradoria Geral da Fazenda Nacional, complementando o ac\u00f3rd\u00e3o de m\u00e9rito para: (i) esclarecer que a decis\u00e3o embargada se aplica apenas nas hip\u00f3teses em que h\u00e1 o acr\u00e9scimo de juros morat\u00f3rios, mediante a taxa Selic em quest\u00e3o, na repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio (inclusive na realizada por meio de compensa\u00e7\u00e3o), seja na esfera administrativa, seja na esfera judicial; (ii) modular os efeitos da decis\u00e3o embargada, estabelecendo que ela produza efeitos ex nunc a partir de 30\/9\/21, ficando ressalvados: a)&hellip;","og_url":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/","og_site_name":"Aureum Advocacia","article_publisher":"https:\/\/www.facebook.com\/aureumadvocacia","article_published_time":"2022-05-03T18:14:55+00:00","article_modified_time":"2022-05-03T18:23:10+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Modulacao-SELIC.png","type":"image\/png"}],"author":"Patrick","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Patrick","Est. tempo de leitura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#article","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/"},"author":{"name":"Patrick","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022"},"headline":"STF modula os efeitos do Tema n. 962 &#8211; Exclus\u00e3o da SELIC das bases de c\u00e1lculo do IRPJ e CSLL","datePublished":"2022-05-03T18:14:55+00:00","dateModified":"2022-05-03T18:23:10+00:00","mainEntityOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/"},"wordCount":358,"commentCount":0,"publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Modulacao-SELIC.png","articleSection":["Economia","Tribut\u00e1rio"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/","url":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/","name":"STF modula os efeitos do Tema n. 962 - Exclus\u00e3o da SELIC das bases de c\u00e1lculo do IRPJ e CSLL - Aureum Advocacia","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#primaryimage"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Modulacao-SELIC.png","datePublished":"2022-05-03T18:14:55+00:00","dateModified":"2022-05-03T18:23:10+00:00","breadcrumb":{"@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#primaryimage","url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Modulacao-SELIC.png","contentUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/05\/Modulacao-SELIC.png","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/03\/stf-modula-os-efeitos-do-tema-n-962-exclusao-da-selic-das-bases-de-calculo-do-irpj-e-csll\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/aureum.adv.br\/inicio\/"},{"@type":"ListItem","position":2,"name":"STF modula os efeitos do Tema n. 962 &#8211; Exclus\u00e3o da SELIC das bases de c\u00e1lculo do IRPJ e CSLL"}]},{"@type":"WebSite","@id":"https:\/\/aureum.adv.br\/inicio\/#website","url":"https:\/\/aureum.adv.br\/inicio\/","name":"Aureum Advocacia","description":"Aureum Advocacia Tribut\u00e1ria","publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aureum.adv.br\/inicio\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/aureum.adv.br\/inicio\/#organization","name":"Aureum","url":"https:\/\/aureum.adv.br\/inicio\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/","url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png","contentUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png","width":1080,"height":1400,"caption":"Aureum"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/aureumadvocacia","https:\/\/br.linkedin.com\/company\/aureum-advocacia"]},{"@type":"Person","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022","name":"Patrick","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/162eaf0de7380f79f034c3d3c246b726e52d9eefe7b4d6bd76fdc6f6782b1fa4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/162eaf0de7380f79f034c3d3c246b726e52d9eefe7b4d6bd76fdc6f6782b1fa4?s=96&d=mm&r=g","caption":"Patrick"},"url":"https:\/\/aureum.adv.br\/inicio\/author\/patrick\/"}]}},"_links":{"self":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts\/3402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/comments?post=3402"}],"version-history":[{"count":16,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts\/3402\/revisions"}],"predecessor-version":[{"id":3420,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts\/3402\/revisions\/3420"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/media\/3404"}],"wp:attachment":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/media?parent=3402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/categories?post=3402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/tags?post=3402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}