{"id":4302,"date":"2022-10-27T17:13:34","date_gmt":"2022-10-27T20:13:34","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4302"},"modified":"2022-10-27T17:16:50","modified_gmt":"2022-10-27T20:16:50","slug":"stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/10\/27\/stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte\/","title":{"rendered":"STJ come\u00e7a a julgar a exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ e CSLL com voto da relatora favor\u00e1vel ao contribuinte."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4302\" class=\"elementor elementor-4302\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ccd7c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ccd7c4\" 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-3599726\" data-id=\"3599726\" 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-96afef5 elementor-widget elementor-widget-text-editor\" data-id=\"96afef5\" 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 dia 26.10.2022, o STJ iniciou o julgamento para definir a validade da inclus\u00e3o do ICMS na base de c\u00e1lculo do IRPJ e CSLL apurados pela sistem\u00e1tica do lucro presumido, considerada uma das teses filhotes da exclus\u00e3o do ICMS da base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS, em que o contribuinte saiu vitorioso.<\/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-b33b1b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b33b1b7\" 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-b6239d0\" data-id=\"b6239d0\" 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-f920f23 elementor-widget elementor-widget-image\" data-id=\"f920f23\" 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=\"768\" height=\"390\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1.jpg\" class=\"attachment-large size-large wp-image-3362\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1-300x152.jpg 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\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-7f9c371\" data-id=\"7f9c371\" 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-52022ec elementor-widget elementor-widget-text-editor\" data-id=\"52022ec\" 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>O julgamento foi iniciado com o voto da relatora da sess\u00e3o, a ministra Regina Helena Costa, que entendeu que os valores referentes ao ICMS pertencem aos estados, e n\u00e3o poderiam ser oferecidos \u00e0 tributa\u00e7\u00e3o federal, j\u00e1 que n\u00e3o integram a receita do contribuinte e, por consequ\u00eancia, n\u00e3o podem compor a base de c\u00e1lculo do IRPJ e CSLL.<\/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-a1148d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1148d1\" 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-57ad27d\" data-id=\"57ad27d\" 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-834b2b3 elementor-widget elementor-widget-text-editor\" data-id=\"834b2b3\" 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;\">Al\u00e9m disso, referenciando o julgamento do Supremo Tribunal Federal, a relatora entendeu que &#8220;<em>receita n\u00e3o pode ser uma coisa para um tema e ter outro conte\u00fado para outro tema<\/em>&#8220;, e, se no julgamento do tema de n. 69, do STF, foi decidido que o ICMS n\u00e3o pode ser inclu\u00eddo na base das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS por n\u00e3o ser considerado acr\u00e9scimo patrimonial, a consequ\u00eancia l\u00f3gica seria aplicar, \u00e0 tese em vota\u00e7\u00e3o, o mesmo entendimento.<\/p><p style=\"text-align: justify;\">Por fim, a ministra se mostrou favor\u00e1vel \u00e0 modula\u00e7\u00e3o dos efeitos da decis\u00e3o a partir da data da publica\u00e7\u00e3o do ac\u00f3rd\u00e3o, sugerindo a fixa\u00e7\u00e3o da seguinte tese: <em>o valor do ICMS destacado na nota fiscal n\u00e3o integra as bases de c\u00e1lculo do IRPJ e da CSLL quando apuradas pelo regime de lucro presumido, em conson\u00e2ncia com o que foi decidido pelo STF na tese do s\u00e9culo<\/em>.<\/p><p style=\"text-align: justify;\">Saiba mais sobre a discuss\u00e3o 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>No dia 26.10.2022, o STJ iniciou o julgamento para definir a validade da inclus\u00e3o do ICMS na base de c\u00e1lculo do IRPJ e CSLL apurados pela sistem\u00e1tica do lucro presumido, considerada uma das teses filhotes da exclus\u00e3o do ICMS da base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS, em que o contribuinte saiu vitorioso. O julgamento foi iniciado com o voto da relatora da sess\u00e3o, a ministra Regina Helena Costa, que entendeu que os valores referentes ao ICMS pertencem aos estados, e n\u00e3o poderiam ser oferecidos \u00e0 tributa\u00e7\u00e3o federal, j\u00e1 que n\u00e3o integram a receita do contribuinte e, por consequ\u00eancia, n\u00e3o podem compor a base de c\u00e1lculo do IRPJ e CSLL. Al\u00e9m disso, referenciando o&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ come\u00e7a a julgar a exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ e CSLL com voto da relatora favor\u00e1vel ao contribuinte. - 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\/27\/stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ come\u00e7a a julgar a exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ e CSLL com voto da relatora favor\u00e1vel ao contribuinte. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"No dia 26.10.2022, o STJ iniciou o julgamento para definir a validade da inclus\u00e3o do ICMS na base de c\u00e1lculo do IRPJ e CSLL apurados pela sistem\u00e1tica do lucro presumido, considerada uma das teses filhotes da exclus\u00e3o do ICMS da base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas ao PIS e \u00e0 COFINS, em que o contribuinte saiu vitorioso. O julgamento foi iniciado com o voto da relatora da sess\u00e3o, a ministra Regina Helena Costa, que entendeu que os valores referentes ao ICMS pertencem aos estados, e n\u00e3o poderiam ser oferecidos \u00e0 tributa\u00e7\u00e3o federal, j\u00e1 que n\u00e3o integram a receita do contribuinte e, por consequ\u00eancia, n\u00e3o podem compor a base de c\u00e1lculo do IRPJ e CSLL. Al\u00e9m disso, referenciando o&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/27\/stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte\/\" \/>\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=\"2022-10-27T20:13:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-27T20:16:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/10\/IR-e-CSLL.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\/27\/stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/27\/stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"STJ come\u00e7a a julgar a exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ e CSLL com voto da relatora favor\u00e1vel ao contribuinte.\",\"datePublished\":\"2022-10-27T20:13:34+00:00\",\"dateModified\":\"2022-10-27T20:16:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/27\/stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte\/\"},\"wordCount\":327,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/27\/stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/10\/IR-e-CSLL.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/27\/stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/27\/stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/10\/27\/stj-comeca-a-julgar-a-exclusao-do-icms-da-base-de-calculo-do-irpj-e-csll-com-voto-da-relatora-favoravel-ao-contribuinte\/\",\"name\":\"STJ come\u00e7a a julgar a exclus\u00e3o do ICMS da base de c\u00e1lculo do IRPJ e CSLL com voto da relatora favor\u00e1vel ao contribuinte. - 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