{"id":6963,"date":"2025-05-22T16:24:23","date_gmt":"2025-05-22T19:24:23","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=6963"},"modified":"2025-05-22T17:08:03","modified_gmt":"2025-05-22T20:08:03","slug":"stj-decide-difal-do-icms-nao-integra-base-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2025\/05\/22\/stj-decide-difal-do-icms-nao-integra-base-de-pis-cofins\/","title":{"rendered":"STJ Decide: Difal do ICMS N\u00e3o Integra Base de PIS\/COFINS"},"content":{"rendered":"\t\t
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Uma decis\u00e3o crucial da 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) trouxe um al\u00edvio fiscal para as empresas brasileiras. O tribunal determinou que o Diferencial de Al\u00edquotas (Difal) do ICMS n\u00e3o deve ser inclu\u00eddo na base de c\u00e1lculo do PIS e da COFINS. Al\u00e9m disso, a Corte garantiu o direito dos contribuintes de serem ressarcidos por valores recolhidos indevidamente.<\/p>\n\n\n\n

Com esse julgamento, h\u00e1 agora um alinhamento completo entre as duas turmas de direito p\u00fablico do STJ, que antes tinham posicionamentos distintos sobre o tema. Essa uniformiza\u00e7\u00e3o era muito aguardada e aumenta a seguran\u00e7a jur\u00eddica para as empresas, consolidando a interpreta\u00e7\u00e3o do tribunal. A quest\u00e3o ganhou destaque ap\u00f3s o Supremo Tribunal Federal (STF) delegar ao STJ a responsabilidade por essa an\u00e1lise, por consider\u00e1-la infraconstitucional.<\/p>\n\n\n\n

\u00c9 importante ressaltar que a Procuradoria-Geral da Fazenda Nacional (PGFN) j\u00e1 vinha adotando um posicionamento favor\u00e1vel aos contribuintes. Desde janeiro, a PGFN dispensou a contesta\u00e7\u00e3o de decis\u00f5es que exclu\u00edam o Difal do ICMS da base do PIS e da COFINS, demonstrando um reconhecimento interno da tese antes mesmo da consolida\u00e7\u00e3o jurisprudencial no STJ.<\/p>\n\n\n\n

O pr\u00f3ximo passo deve ser a an\u00e1lise do tema pela 1\u00aa Se\u00e7\u00e3o do STJ, em um julgamento de recurso repetitivo. Essa etapa \u00e9 fundamental, pois, se confirmada, a decis\u00e3o passar\u00e1 a ser de aplica\u00e7\u00e3o obrigat\u00f3ria para todas as inst\u00e2ncias do Judici\u00e1rio, solidificando de vez a exclus\u00e3o do Difal do c\u00e1lculo dessas contribui\u00e7\u00f5es federais.<\/p>\n\n\n\n

Para ficar por dentro de todas as novidades tribut\u00e1rias, siga-nos em nossas redes sociais ou consulte um de nossos especialistas.<\/p>\n\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":"

Uma decis\u00e3o crucial da 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) trouxe um al\u00edvio fiscal para as empresas brasileiras. O tribunal determinou que o Diferencial de Al\u00edquotas (Difal) do ICMS n\u00e3o deve ser inclu\u00eddo na base de c\u00e1lculo do PIS e da COFINS. Al\u00e9m disso, a Corte garantiu o direito dos contribuintes de serem ressarcidos por valores recolhidos indevidamente. Com esse julgamento, h\u00e1 agora um alinhamento completo entre as duas turmas de direito p\u00fablico do STJ, que antes tinham posicionamentos distintos sobre o tema. Essa uniformiza\u00e7\u00e3o era muito aguardada e aumenta a seguran\u00e7a jur\u00eddica para as empresas, consolidando a interpreta\u00e7\u00e3o do tribunal. A quest\u00e3o ganhou destaque ap\u00f3s o Supremo Tribunal Federal (STF) delegar ao STJ a responsabilidade…<\/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-6963","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\nSTJ Decide: Difal do ICMS N\u00e3o Integra Base de PIS\/COFINS - 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\/05\/22\/stj-decide-difal-do-icms-nao-integra-base-de-pis-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ Decide: Difal do ICMS N\u00e3o Integra Base de PIS\/COFINS - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Uma decis\u00e3o crucial da 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) trouxe um al\u00edvio fiscal para as empresas brasileiras. 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