{"id":6811,"date":"2025-04-08T16:40:56","date_gmt":"2025-04-08T19:40:56","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=6811"},"modified":"2025-04-08T16:40:57","modified_gmt":"2025-04-08T19:40:57","slug":"stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-do-irpj-e-csll","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2025\/04\/08\/stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-do-irpj-e-csll\/","title":{"rendered":"STJ Julgar\u00e1 dedu\u00e7\u00e3o de juros sobre capital pr\u00f3prio de exerc\u00edcios anteriores do IRPJ e CSLL."},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/WhatsApp-Image-2025-04-08-at-16.28.16-2-1024x1024.jpeg\" alt=\"\" class=\"wp-image-6814\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/WhatsApp-Image-2025-04-08-at-16.28.16-2-1024x1024.jpeg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/WhatsApp-Image-2025-04-08-at-16.28.16-2-300x300.jpeg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/WhatsApp-Image-2025-04-08-at-16.28.16-2-150x150.jpeg 150w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/WhatsApp-Image-2025-04-08-at-16.28.16-2-768x768.jpeg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/WhatsApp-Image-2025-04-08-at-16.28.16-2-64x64.jpeg 64w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/WhatsApp-Image-2025-04-08-at-16.28.16-2.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>O Superior Tribunal de Justi\u00e7a (STJ) ir\u00e1 analisar se os juros sobre o capital pr\u00f3prio (JCP) apurados em exerc\u00edcios anteriores ao do pagamento podem ser deduzidos do Imposto de Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL). A 1\u00aa Se\u00e7\u00e3o julgar\u00e1 a quest\u00e3o sob o rito dos recursos repetitivos, o que significa que o entendimento firmado ser\u00e1 aplicado a todos os casos semelhantes no Judici\u00e1rio e no Conselho Administrativo de Recursos Fiscais (Carf), que atualmente tem posi\u00e7\u00e3o desfavor\u00e1vel aos contribuintes.<br>De acordo com informa\u00e7\u00f5es prestadas nos autos pela Procuradoria-Geral da Fazenda Nacional (PGFN), h\u00e1 692 processos em tramita\u00e7\u00e3o sobre o tema em todo o Judici\u00e1rio, sendo que, at\u00e9 o momento, o entendimento tem sido favor\u00e1vel aos contribuintes. Existem precedentes favor\u00e1veis \u00e0s empresas tanto na 1\u00aa quanto na 2\u00aa Turma do STJ.<br>Para a Fazenda Nacional, embora seja poss\u00edvel pagar Juros sobre o Capital Pr\u00f3prio (JCP) com base no patrim\u00f4nio l\u00edquido de anos anteriores, o regime de compet\u00eancia n\u00e3o permite que a dedu\u00e7\u00e3o ocorra em um per\u00edodo diferente daquele em que o pagamento foi efetivamente realizado. J\u00e1 os contribuintes defendem que, como n\u00e3o h\u00e1 uma proibi\u00e7\u00e3o expressa na legisla\u00e7\u00e3o, o procedimento seria v\u00e1lido, desde que respeitados os limites previstos no artigo 9\u00ba da Lei n\u00ba 9.249, de 1995. Ainda n\u00e3o h\u00e1 data marcada para o julgamento da tese, mas, conforme prev\u00ea o C\u00f3digo de Processo Civil (CPC), o prazo para isso \u00e9 de at\u00e9 um ano. Enquanto isso, os recursos especiais e os agravos que tratam do tema ficam suspensos.<\/p>\n\n\n\n<p>Para ficar por dentro de todas as novidades tribut\u00e1rias, siga-nos em nossas redes sociais ou consulte um de nossos especialistas.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Superior Tribunal de Justi\u00e7a (STJ) ir\u00e1 analisar se os juros sobre o capital pr\u00f3prio (JCP) apurados em exerc\u00edcios anteriores ao do pagamento podem ser deduzidos do Imposto de Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL). A 1\u00aa Se\u00e7\u00e3o julgar\u00e1 a quest\u00e3o sob o rito dos recursos repetitivos, o que significa que o entendimento firmado ser\u00e1 aplicado a todos os casos semelhantes no Judici\u00e1rio e no Conselho Administrativo de Recursos Fiscais (Carf), que atualmente tem posi\u00e7\u00e3o desfavor\u00e1vel aos contribuintes.De acordo com informa\u00e7\u00f5es prestadas nos autos pela Procuradoria-Geral da Fazenda Nacional (PGFN), h\u00e1 692 processos em tramita\u00e7\u00e3o sobre o tema em todo o Judici\u00e1rio, sendo que, at\u00e9 o momento, o entendimento tem&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6811","post","type-post","status-publish","format-standard","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 Julgar\u00e1 dedu\u00e7\u00e3o de juros sobre capital pr\u00f3prio de exerc\u00edcios anteriores 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\/2025\/04\/08\/stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-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 Julgar\u00e1 dedu\u00e7\u00e3o de juros sobre capital pr\u00f3prio de exerc\u00edcios anteriores do IRPJ e CSLL. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Superior Tribunal de Justi\u00e7a (STJ) ir\u00e1 analisar se os juros sobre o capital pr\u00f3prio (JCP) apurados em exerc\u00edcios anteriores ao do pagamento podem ser deduzidos do Imposto de Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL). A 1\u00aa Se\u00e7\u00e3o julgar\u00e1 a quest\u00e3o sob o rito dos recursos repetitivos, o que significa que o entendimento firmado ser\u00e1 aplicado a todos os casos semelhantes no Judici\u00e1rio e no Conselho Administrativo de Recursos Fiscais (Carf), que atualmente tem posi\u00e7\u00e3o desfavor\u00e1vel aos contribuintes.De acordo com informa\u00e7\u00f5es prestadas nos autos pela Procuradoria-Geral da Fazenda Nacional (PGFN), h\u00e1 692 processos em tramita\u00e7\u00e3o sobre o tema em todo o Judici\u00e1rio, sendo que, at\u00e9 o momento, o entendimento tem&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2025\/04\/08\/stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-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=\"2025-04-08T19:40:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-08T19:40:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/WhatsApp-Image-2025-04-08-at-16.28.16-1.jpeg\" \/>\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=\"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\/2025\/04\/08\/stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-do-irpj-e-csll\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2025\/04\/08\/stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-do-irpj-e-csll\/\"},\"author\":{\"name\":\"bruna\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\"},\"headline\":\"STJ Julgar\u00e1 dedu\u00e7\u00e3o de juros sobre capital pr\u00f3prio de exerc\u00edcios anteriores do IRPJ e CSLL.\",\"datePublished\":\"2025-04-08T19:40:56+00:00\",\"dateModified\":\"2025-04-08T19:40:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2025\/04\/08\/stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-do-irpj-e-csll\/\"},\"wordCount\":316,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2025\/04\/08\/stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-do-irpj-e-csll\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/04\/WhatsApp-Image-2025-04-08-at-16.28.16-2-1024x1024.jpeg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2025\/04\/08\/stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-do-irpj-e-csll\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2025\/04\/08\/stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-do-irpj-e-csll\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2025\/04\/08\/stj-julgara-deducao-de-juros-sobre-capital-proprio-de-exercicios-anteriores-do-irpj-e-csll\/\",\"name\":\"STJ Julgar\u00e1 dedu\u00e7\u00e3o de juros sobre capital pr\u00f3prio de exerc\u00edcios anteriores do IRPJ e CSLL. - 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