{"id":6113,"date":"2024-05-03T09:08:32","date_gmt":"2024-05-03T12:08:32","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=6113"},"modified":"2024-05-03T09:09:22","modified_gmt":"2024-05-03T12:09:22","slug":"elementor-6113","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/","title":{"rendered":"STJ aplica Tema 1.182 em casos sobre tributa\u00e7\u00e3o de subven\u00e7\u00f5es de ICMS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6113\" class=\"elementor elementor-6113\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad0d408 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad0d408\" 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-cbc99e0\" data-id=\"cbc99e0\" 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-ea73725 elementor-widget elementor-widget-text-editor\" data-id=\"ea73725\" 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;\">Os Ministros da 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) determinaram a devolu\u00e7\u00e3o dos autos ao tribunal de origem para aplica\u00e7\u00e3o aos casos do Tema 1.182, por meio do qual a Corte definiu que incidem IRPJ e CSLL sobre as subven\u00e7\u00f5es de ICMS que n\u00e3o s\u00e3o cr\u00e9ditos presumidos, como redu\u00e7\u00e3o de base de c\u00e1lculo, al\u00edquota e diferimento, salvo se cumpridos os requisitos previstos no artigo 10 da Lei Complementar (LC) 160\/2017 e do artigo 30 da Lei 12.973\/2014.<\/p><p style=\"text-align: justify;\">Na pr\u00e1tica, o Tribunal Regional Federal da 4\u00aa Regi\u00e3o (TRF4) deve analisar se os benef\u00edcios concedidos \u00e0s companhias cumpriram os requisitos da legisla\u00e7\u00e3o, a fim de definir se devem ou n\u00e3o ser tributados.<\/p><p style=\"text-align: justify;\">Os casos chegaram \u00e0 1\u00aa Se\u00e7\u00e3o ap\u00f3s a Fazenda Nacional opor embargos de diverg\u00eancia contra decis\u00f5es da 1\u00aa Turma que exclu\u00edram incentivos fiscais de ICMS da base de c\u00e1lculo do IRPJ e da CSLL. A Fazenda alegou diverg\u00eancia de entendimento sobre o assunto entre a 1\u00aa e a 2\u00aa Turma do STJ. Os processos julgados estavam sobrestados aguardando o julgamento do Tema 1.182, fixado em abril de 2023.<\/p><p style=\"text-align: justify;\">Os contribuintes, por outro lado, pugnam pela manuten\u00e7\u00e3o da decis\u00e3o da 1\u00aa Turma, baseada no entendimento do EREsp 1.517.492\/PR. Naquele julgamento, a 1\u00aa Se\u00e7\u00e3o afastou o IRPJ\/CSLL sobre cr\u00e9ditos presumidos de ICMS, sob o argumento de que os benef\u00edcios fiscais s\u00e3o instrumentos leg\u00edtimos de pol\u00edtica fiscal dos Estados e n\u00e3o poderiam ser neutralizados pela aplica\u00e7\u00e3o de tributos federais, sob pena de ferir a autonomia das unidades da federa\u00e7\u00e3o.<\/p><p style=\"text-align: justify;\">Em seu voto, o Relator, Ministro Teodoro Silva Santos, observou que o questionamento relacionado \u00e0 aplica\u00e7\u00e3o do EREsp 1517492\/PR \u00e0s demais subven\u00e7\u00f5es de ICMS, al\u00e9m de cr\u00e9dito presumido, foi dirimido quando a 1\u00aa Se\u00e7\u00e3o fixou o Tema 1.182. Conforme o tema, \u00e9 imposs\u00edvel excluir do IRPJ e da CSLL benef\u00edcios fiscais relacionados ao ICMS, como redu\u00e7\u00e3o da base de c\u00e1lculo, isen\u00e7\u00e3o e diferimento, salvo quando atendidos os requisitos previstos em lei, n\u00e3o se estendendo o entendimento ao EREsp que trata dos cr\u00e9ditos presumidos do imposto estadual.<\/p><p style=\"text-align: justify;\">Assim, o Relator determinou o retorno dos autos ao tribunal de origem para verificar o cumprimento dos requisitos previstos no artigo 10 da LC 160 e no artigo 30 da Lei 12.973\/2014. O voto foi acompanhado pelos demais Ministros de forma un\u00e2nime.<\/p><p style=\"text-align: justify;\">O caso foi julgado nos Eresp 2.009.670 e Eresp 2.018.988.<\/p><p style=\"text-align: justify;\">Para ficar por dentro de todas as novidades tribut\u00e1rias, siga-nos em nossas redes sociais ou consulte um de 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>Os Ministros da 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) determinaram a devolu\u00e7\u00e3o dos autos ao tribunal de origem para aplica\u00e7\u00e3o aos casos do Tema 1.182, por meio do qual a Corte definiu que incidem IRPJ e CSLL sobre as subven\u00e7\u00f5es de ICMS que n\u00e3o s\u00e3o cr\u00e9ditos presumidos, como redu\u00e7\u00e3o de base de c\u00e1lculo, al\u00edquota e diferimento, salvo se cumpridos os requisitos previstos no artigo 10 da Lei Complementar (LC) 160\/2017 e do artigo 30 da Lei 12.973\/2014. Na pr\u00e1tica, o Tribunal Regional Federal da 4\u00aa Regi\u00e3o (TRF4) deve analisar se os benef\u00edcios concedidos \u00e0s companhias cumpriram os requisitos da legisla\u00e7\u00e3o, a fim de definir se devem ou n\u00e3o ser tributados. Os casos chegaram \u00e0 1\u00aa Se\u00e7\u00e3o&hellip;<\/p>\n","protected":false},"author":2,"featured_media":6115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6113","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 aplica Tema 1.182 em casos sobre tributa\u00e7\u00e3o de subven\u00e7\u00f5es de ICMS - 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\/2024\/05\/03\/elementor-6113\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ aplica Tema 1.182 em casos sobre tributa\u00e7\u00e3o de subven\u00e7\u00f5es de ICMS - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Os Ministros da 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) determinaram a devolu\u00e7\u00e3o dos autos ao tribunal de origem para aplica\u00e7\u00e3o aos casos do Tema 1.182, por meio do qual a Corte definiu que incidem IRPJ e CSLL sobre as subven\u00e7\u00f5es de ICMS que n\u00e3o s\u00e3o cr\u00e9ditos presumidos, como redu\u00e7\u00e3o de base de c\u00e1lculo, al\u00edquota e diferimento, salvo se cumpridos os requisitos previstos no artigo 10 da Lei Complementar (LC) 160\/2017 e do artigo 30 da Lei 12.973\/2014. Na pr\u00e1tica, o Tribunal Regional Federal da 4\u00aa Regi\u00e3o (TRF4) deve analisar se os benef\u00edcios concedidos \u00e0s companhias cumpriram os requisitos da legisla\u00e7\u00e3o, a fim de definir se devem ou n\u00e3o ser tributados. Os casos chegaram \u00e0 1\u00aa Se\u00e7\u00e3o&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/\" \/>\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=\"2024-05-03T12:08:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-03T12:09:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2024\/05\/POSTS-e-NEWS-44.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=\"bruna\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"bruna\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/\"},\"author\":{\"name\":\"bruna\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\"},\"headline\":\"STJ aplica Tema 1.182 em casos sobre tributa\u00e7\u00e3o de subven\u00e7\u00f5es de ICMS\",\"datePublished\":\"2024-05-03T12:08:32+00:00\",\"dateModified\":\"2024-05-03T12:09:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/\"},\"wordCount\":442,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2024\/05\/POSTS-e-NEWS-44.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2024\/05\/03\/elementor-6113\/\",\"name\":\"STJ aplica Tema 1.182 em casos sobre tributa\u00e7\u00e3o de subven\u00e7\u00f5es de ICMS - 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