{"id":4392,"date":"2023-01-10T16:30:45","date_gmt":"2023-01-10T19:30:45","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4392"},"modified":"2023-01-10T16:30:57","modified_gmt":"2023-01-10T19:30:57","slug":"stj-autoriza-deducao-de-juros-sobre-capital-proprio-de-periodos-anteriores-das-bases-de-calculo-do-irpj-e-csll","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2023\/01\/10\/stj-autoriza-deducao-de-juros-sobre-capital-proprio-de-periodos-anteriores-das-bases-de-calculo-do-irpj-e-csll\/","title":{"rendered":"STJ autoriza dedu\u00e7\u00e3o de juros sobre capital pr\u00f3prio de per\u00edodos anteriores das bases de c\u00e1lculo do IRPJ e CSLL."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4392\" class=\"elementor elementor-4392\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23cfac5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23cfac5\" 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-2847edd\" data-id=\"2847edd\" 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-f430eac elementor-widget elementor-widget-text-editor\" data-id=\"f430eac\" 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;\">O Superior Tribunal de Justi\u00e7a, ao analisar o REsp n. 1.946.363\/SP, decidiu, por maioria, pela possibilidade de que o contribuinte deduza das bases de c\u00e1lculo do IRPJ e CSLL, valores referentes aos Juros sobre Capital Pr\u00f3prio \u2013 JCP referentes a per\u00edodos anteriores ao exerc\u00edcio atual da apura\u00e7\u00e3o dos tributos.<\/p><p style=\"text-align: justify;\">A decis\u00e3o confirmou o entendimento que havia sido adotado pelas inst\u00e2ncias anteriores, entendendo que a lei que permite a dedu\u00e7\u00e3o &#8211; Lei n. 9.249\/95, art. 9\u00ba e \u00a71\u00ba &#8211; n\u00e3o faz nenhuma ressalva \u00e0 necessidade de que as estas devam ser realizadas unicamente no exerc\u00edcio financeiro vigente, e, deste modo, o contribuinte n\u00e3o poderia ser prejudicado ante a inexist\u00eancia de previs\u00e3o legal para tanto.<\/p><p style=\"text-align: justify;\">De acordo com o voto vencedor, de relatoria da Min. Assusete Magalh\u00e3es, a legisla\u00e7\u00e3o n\u00e3o imp\u00f5e limita\u00e7\u00e3o temporal para a dedu\u00e7\u00e3o de juros sobre capital pr\u00f3prio de exerc\u00edcios anteriores, e traz como \u00fanica condi\u00e7\u00e3o para deduzi-los a exist\u00eancia de lucros do exerc\u00edcio ou de lucros acumulados e reservas de lucros, em montante igual ou superior a duas vezes os juros a serem pagos ou creditados.<\/p><p style=\"text-align: justify;\">Por fim, o racioc\u00ednio do voto vencedor foi conclu\u00eddo no sentido de que &#8220;<em>o pagamento de juros sobre capital pr\u00f3prio referente a exerc\u00edcios anteriores n\u00e3o representa burla ao limite legal de dedu\u00e7\u00e3o do exerc\u00edcio, desde que, ao serem apurados, tomando por base as contas do patrim\u00f4nio l\u00edquido daqueles per\u00edodos com base na varia\u00e7\u00e3o pro rata die da TJLP sobre o patrim\u00f4nio l\u00edquido de cada ano, o pagamento seja limitado ao valor correspondente a 50% do lucro l\u00edquido em que se d\u00e1 o pagamento ou a 50% dos lucros acumulados e reservas de lucros<\/em>&#8220;.<\/p><p style=\"text-align: justify;\">Entenda melhor sobre a dedu\u00e7\u00e3o trazida nesta mat\u00e9ria 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>O Superior Tribunal de Justi\u00e7a, ao analisar o REsp n. 1.946.363\/SP, decidiu, por maioria, pela possibilidade de que o contribuinte deduza das bases de c\u00e1lculo do IRPJ e CSLL, valores referentes aos Juros sobre Capital Pr\u00f3prio \u2013 JCP referentes a per\u00edodos anteriores ao exerc\u00edcio atual da apura\u00e7\u00e3o dos tributos. A decis\u00e3o confirmou o entendimento que havia sido adotado pelas inst\u00e2ncias anteriores, entendendo que a lei que permite a dedu\u00e7\u00e3o &#8211; Lei n. 9.249\/95, art. 9\u00ba e \u00a71\u00ba &#8211; n\u00e3o faz nenhuma ressalva \u00e0 necessidade de que as estas devam ser realizadas unicamente no exerc\u00edcio financeiro vigente, e, deste modo, o contribuinte n\u00e3o poderia ser prejudicado ante a inexist\u00eancia de previs\u00e3o legal para tanto. De acordo com o voto&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4394,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4392","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 autoriza dedu\u00e7\u00e3o de juros sobre capital pr\u00f3prio de per\u00edodos anteriores 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\/2023\/01\/10\/stj-autoriza-deducao-de-juros-sobre-capital-proprio-de-periodos-anteriores-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=\"STJ autoriza dedu\u00e7\u00e3o de juros sobre capital pr\u00f3prio de per\u00edodos anteriores das bases de c\u00e1lculo do IRPJ e CSLL. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Superior Tribunal de Justi\u00e7a, ao analisar o REsp n. 1.946.363\/SP, decidiu, por maioria, pela possibilidade de que o contribuinte deduza das bases de c\u00e1lculo do IRPJ e CSLL, valores referentes aos Juros sobre Capital Pr\u00f3prio \u2013 JCP referentes a per\u00edodos anteriores ao exerc\u00edcio atual da apura\u00e7\u00e3o dos tributos. A decis\u00e3o confirmou o entendimento que havia sido adotado pelas inst\u00e2ncias anteriores, entendendo que a lei que permite a dedu\u00e7\u00e3o &#8211; Lei n. 9.249\/95, art. 9\u00ba e \u00a71\u00ba &#8211; n\u00e3o faz nenhuma ressalva \u00e0 necessidade de que as estas devam ser realizadas unicamente no exerc\u00edcio financeiro vigente, e, deste modo, o contribuinte n\u00e3o poderia ser prejudicado ante a inexist\u00eancia de previs\u00e3o legal para tanto. 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