{"id":7013,"date":"2025-06-26T16:45:31","date_gmt":"2025-06-26T19:45:31","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=7013"},"modified":"2025-06-26T16:46:13","modified_gmt":"2025-06-26T19:46:13","slug":"stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2025\/06\/26\/stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco\/","title":{"rendered":"STJ Definir\u00e1 Quando IRPJ e CSLL Incidem Sobre Valores Devolvidos Pelo Fisco"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7013\" class=\"elementor elementor-7013\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be41ac0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be41ac0\" 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-348c9940\" data-id=\"348c9940\" 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-1e5264fe elementor-widget elementor-widget-text-editor\" data-id=\"1e5264fe\" 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\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\/06\/NOVOS-POSTS-AUREUM-11-1024x1024.jpg\" alt=\"\" class=\"wp-image-7014\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/06\/NOVOS-POSTS-AUREUM-11-1024x1024.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/06\/NOVOS-POSTS-AUREUM-11-300x300.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/06\/NOVOS-POSTS-AUREUM-11-150x150.jpg 150w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/06\/NOVOS-POSTS-AUREUM-11-768x768.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/06\/NOVOS-POSTS-AUREUM-11-64x64.jpg 64w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/06\/NOVOS-POSTS-AUREUM-11.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>O Superior Tribunal de Justi\u00e7a (STJ) vai pacificar um tema de grande interesse para empresas que obt\u00eam decis\u00f5es judiciais favor\u00e1veis contra o Fisco: a incid\u00eancia de Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) sobre valores devolvidos. Em um julgamento por meio de recursos repetitivos, a 1\u00aa Se\u00e7\u00e3o da Corte definir\u00e1 qual o marco temporal correto para essa tributa\u00e7\u00e3o. A discuss\u00e3o \u00e9 crucial, especialmente para empresas com grandes volumes de cr\u00e9ditos fiscais, como os decorrentes da &#8220;tese do s\u00e9culo&#8221; (exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS\/Cofins), e busca trazer seguran\u00e7a jur\u00eddica diante da diverg\u00eancia de entendimentos entre o Fisco e os contribuintes.<\/p>\n\n\n\n<p>Atualmente, h\u00e1 um embate significativo: enquanto as empresas defendem que a tributa\u00e7\u00e3o s\u00f3 deveria ocorrer quando a Receita Federal homologa o uso efetivo dos cr\u00e9ditos, o Fisco argumenta que a incid\u00eancia deve ser anterior, no momento do registro cont\u00e1bil dos cr\u00e9ditos ap\u00f3s o tr\u00e2nsito em julgado da a\u00e7\u00e3o. Essa diverg\u00eancia de interpreta\u00e7\u00f5es pode levar \u00e0 tributa\u00e7\u00e3o de valores que sequer ser\u00e3o utilizados pelas companhias, gerando a necessidade de novas a\u00e7\u00f5es judiciais para reaver o que foi pago indevidamente. Advogados e tributaristas destacam que a pr\u00f3pria Receita Federal tem mudado seus posicionamentos sobre o tema ao longo dos anos, adicionando complexidade \u00e0 quest\u00e3o.<\/p>\n\n\n\n<p>A decis\u00e3o do STJ, que ser\u00e1 consolidada no Tema 1362 e tem previs\u00e3o de julgamento em at\u00e9 um ano, \u00e9 vista como fundamental para orientar tribunais e varas em todo o pa\u00eds, unificando a jurisprud\u00eancia. Al\u00e9m de impactar diretamente o fluxo de caixa das empresas, que hoje enfrentam incertezas e a possibilidade de ter que pagar tributos sobre &#8220;mera expectativa de ganho&#8221;, o julgamento busca dar mais previsibilidade e seguran\u00e7a jur\u00eddica. Com essa defini\u00e7\u00e3o, espera-se que o Fisco n\u00e3o tribute valores que ainda n\u00e3o t\u00eam liquidez ou certeza, evitando que empresas precisem entrar com a\u00e7\u00f5es para reaver IRPJ e CSLL cobrados de forma indevida.<\/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\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-3d25cb3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d25cb3\" 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-364b80a\" data-id=\"364b80a\" 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-0569db5 elementor-widget elementor-widget-text-editor\" data-id=\"0569db5\" 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>Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.<\/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 (STJ) vai pacificar um tema de grande interesse para empresas que obt\u00eam decis\u00f5es judiciais favor\u00e1veis contra o Fisco: a incid\u00eancia de Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) sobre valores devolvidos. Em um julgamento por meio de recursos repetitivos, a 1\u00aa Se\u00e7\u00e3o da Corte definir\u00e1 qual o marco temporal correto para essa tributa\u00e7\u00e3o. A discuss\u00e3o \u00e9 crucial, especialmente para empresas com grandes volumes de cr\u00e9ditos fiscais, como os decorrentes da &#8220;tese do s\u00e9culo&#8221; (exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS\/Cofins), e busca trazer seguran\u00e7a jur\u00eddica diante da diverg\u00eancia de entendimentos entre o Fisco e os contribuintes. Atualmente, h\u00e1 um embate significativo: enquanto as empresas&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-7013","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 Definir\u00e1 Quando IRPJ e CSLL Incidem Sobre Valores Devolvidos Pelo Fisco - 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\/06\/26\/stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ Definir\u00e1 Quando IRPJ e CSLL Incidem Sobre Valores Devolvidos Pelo Fisco - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Superior Tribunal de Justi\u00e7a (STJ) vai pacificar um tema de grande interesse para empresas que obt\u00eam decis\u00f5es judiciais favor\u00e1veis contra o Fisco: a incid\u00eancia de Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) sobre valores devolvidos. Em um julgamento por meio de recursos repetitivos, a 1\u00aa Se\u00e7\u00e3o da Corte definir\u00e1 qual o marco temporal correto para essa tributa\u00e7\u00e3o. A discuss\u00e3o \u00e9 crucial, especialmente para empresas com grandes volumes de cr\u00e9ditos fiscais, como os decorrentes da &#8220;tese do s\u00e9culo&#8221; (exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS\/Cofins), e busca trazer seguran\u00e7a jur\u00eddica diante da diverg\u00eancia de entendimentos entre o Fisco e os contribuintes. Atualmente, h\u00e1 um embate significativo: enquanto as empresas&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2025\/06\/26\/stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco\/\" \/>\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=\"2025-06-26T19:45:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-26T19:46:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/06\/NOVOS-POSTS-AUREUM-11.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\/2025\/06\/26\/stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2025\/06\/26\/stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco\/\"},\"author\":{\"name\":\"bruna\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\"},\"headline\":\"STJ Definir\u00e1 Quando IRPJ e CSLL Incidem Sobre Valores Devolvidos Pelo Fisco\",\"datePublished\":\"2025-06-26T19:45:31+00:00\",\"dateModified\":\"2025-06-26T19:46:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2025\/06\/26\/stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco\/\"},\"wordCount\":407,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2025\/06\/26\/stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/06\/NOVOS-POSTS-AUREUM-11-1024x1024.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2025\/06\/26\/stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2025\/06\/26\/stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2025\/06\/26\/stj-definira-quando-irpj-e-csll-incidem-sobre-valores-devolvidos-pelo-fisco\/\",\"name\":\"STJ Definir\u00e1 Quando IRPJ e CSLL Incidem Sobre Valores Devolvidos Pelo Fisco - 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