{"id":4280,"date":"2022-10-20T17:24:54","date_gmt":"2022-10-20T20:24:54","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4280"},"modified":"2022-10-21T16:02:11","modified_gmt":"2022-10-21T19:02:11","slug":"stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/10\/20\/stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores\/","title":{"rendered":"STJ decide que n\u00e3o \u00e9 poss\u00edvel compensar saldo negativo de IRPJ recolhido por estimativa com d\u00e9bitos de per\u00edodos anteriores."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4280\" class=\"elementor elementor-4280\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-020ad29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"020ad29\" 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-1136cfd\" data-id=\"1136cfd\" 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-2b49bb0 elementor-widget elementor-widget-text-editor\" data-id=\"2b49bb0\" 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;\">A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a, ao julgar o REsp n. 1.436.757\/RS, no dia 18 de outubro de 2022, proibiu o contribuinte de compensar o saldo negativo de IRPJ, recolhido por estimativa, com d\u00e9bitos de per\u00edodos anteriores, em um caso em que o saldo negativo foi apurado em 2006 e foi tentada a compensa\u00e7\u00e3o com d\u00e9bitos de 2005.<\/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-6bb0128 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bb0128\" 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-dbfc108\" data-id=\"dbfc108\" 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-5de6403 elementor-widget elementor-widget-image\" data-id=\"5de6403\" 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=\"478\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/O-que-e-ISS-1024x478.jpg\" class=\"attachment-large size-large wp-image-3354\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/O-que-e-ISS-1024x478.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/O-que-e-ISS-300x140.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/O-que-e-ISS-768x358.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/O-que-e-ISS.jpg 1500w\" 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-35e41c1\" data-id=\"35e41c1\" 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-f7c3cbb elementor-widget elementor-widget-text-editor\" data-id=\"f7c3cbb\" 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;\">De acordo com o voto vencedor, proferido pelo Ministro Gurgel de Faria, na \u00e9poca, a Lei n. 9.430\/96 permitia a compensa\u00e7\u00e3o apenas com d\u00e9bitos de per\u00edodos subsequentes, e, por este motivo, em observ\u00e2ncia ao princ\u00edpio da especialidade, a lei vigente naquele per\u00edodo deveria prevalecer.<\/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-e342aa1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e342aa1\" 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-942753b\" data-id=\"942753b\" 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-5576095 elementor-widget elementor-widget-text-editor\" data-id=\"5576095\" 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 regime do lucro real, o contribuinte que registra, por estimativa, saldo negativo de IRPJ ao fim de cada per\u00edodo de apura\u00e7\u00e3o (trimestral, semestral ou anual), ao verificar que pagou imposto a maior, pode compensar o saldo com outros d\u00e9bitos existentes.\u00a0<\/p><p style=\"text-align: justify;\">Entretanto, esta possibilidade surgiu somente com o advento da Lei n. 12.884\/2013, o que caracterizaria, de acordo com o STJ, a impossibilidade de aplic\u00e1-la ao fato pret\u00e9rito.<\/p><p style=\"text-align: justify;\">O julgamento, no entanto, n\u00e3o foi un\u00e2nime. Para a Ministra Regina Helena Costa, a previs\u00e3o de que o contribuinte possa requerer a restitui\u00e7\u00e3o dos valores pagos a maior tamb\u00e9m deveria ser considerada para autorizar a quita\u00e7\u00e3o de d\u00e9bitos de per\u00edodos anteriores atrav\u00e9s de compensa\u00e7\u00e3o, mas, ao final, este entendimento foi superado pela diverg\u00eancia.<\/p><p style=\"text-align: justify;\">Saiba mais sobre a discuss\u00e3o em comento entrando em contato com os especialistas da Aureum Advocacia.<\/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>A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a, ao julgar o REsp n. 1.436.757\/RS, no dia 18 de outubro de 2022, proibiu o contribuinte de compensar o saldo negativo de IRPJ, recolhido por estimativa, com d\u00e9bitos de per\u00edodos anteriores, em um caso em que o saldo negativo foi apurado em 2006 e foi tentada a compensa\u00e7\u00e3o com d\u00e9bitos de 2005. De acordo com o voto vencedor, proferido pelo Ministro Gurgel de Faria, na \u00e9poca, a Lei n. 9.430\/96 permitia a compensa\u00e7\u00e3o apenas com d\u00e9bitos de per\u00edodos subsequentes, e, por este motivo, em observ\u00e2ncia ao princ\u00edpio da especialidade, a lei vigente naquele per\u00edodo deveria prevalecer. No regime do lucro real, o contribuinte que registra, por estimativa, saldo negativo de&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4282,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-4280","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>STJ decide que n\u00e3o \u00e9 poss\u00edvel compensar saldo negativo de IRPJ recolhido por estimativa com d\u00e9bitos de per\u00edodos anteriores. - 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\/10\/20\/stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ decide que n\u00e3o \u00e9 poss\u00edvel compensar saldo negativo de IRPJ recolhido por estimativa com d\u00e9bitos de per\u00edodos anteriores. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a, ao julgar o REsp n. 1.436.757\/RS, no dia 18 de outubro de 2022, proibiu o contribuinte de compensar o saldo negativo de IRPJ, recolhido por estimativa, com d\u00e9bitos de per\u00edodos anteriores, em um caso em que o saldo negativo foi apurado em 2006 e foi tentada a compensa\u00e7\u00e3o com d\u00e9bitos de 2005. De acordo com o voto vencedor, proferido pelo Ministro Gurgel de Faria, na \u00e9poca, a Lei n. 9.430\/96 permitia a compensa\u00e7\u00e3o apenas com d\u00e9bitos de per\u00edodos subsequentes, e, por este motivo, em observ\u00e2ncia ao princ\u00edpio da especialidade, a lei vigente naquele per\u00edodo deveria prevalecer. No regime do lucro real, o contribuinte que registra, por estimativa, saldo negativo de&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/20\/stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores\/\" \/>\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=\"2022-10-20T20:24:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-21T19:02:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/10\/IRPJ-estimativa.jpg\" \/>\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\/jpeg\" \/>\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\/10\/20\/stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/20\/stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"STJ decide que n\u00e3o \u00e9 poss\u00edvel compensar saldo negativo de IRPJ recolhido por estimativa com d\u00e9bitos de per\u00edodos anteriores.\",\"datePublished\":\"2022-10-20T20:24:54+00:00\",\"dateModified\":\"2022-10-21T19:02:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/20\/stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores\/\"},\"wordCount\":284,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/20\/stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/10\/IRPJ-estimativa.jpg\",\"articleSection\":[\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/20\/stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/20\/stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/20\/stj-decide-que-nao-e-possivel-compensar-saldo-negativo-de-irpj-recolhido-por-estimativa-com-debitos-de-periodos-anteriores\/\",\"name\":\"STJ decide que n\u00e3o \u00e9 poss\u00edvel compensar saldo negativo de IRPJ recolhido por estimativa com d\u00e9bitos de per\u00edodos anteriores. - 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De acordo com o voto vencedor, proferido pelo Ministro Gurgel de Faria, na \u00e9poca, a Lei n. 9.430\/96 permitia a compensa\u00e7\u00e3o apenas com d\u00e9bitos de per\u00edodos subsequentes, e, por este motivo, em observ\u00e2ncia ao princ\u00edpio da especialidade, a lei vigente naquele per\u00edodo deveria prevalecer. 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