{"id":16360,"date":"2025-06-10T09:25:19","date_gmt":"2025-06-10T12:25:19","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16360"},"modified":"2025-06-10T17:38:43","modified_gmt":"2025-06-10T20:38:43","slug":"decisoes-do-trf3-sao-favoraveis-as-empresas-na-disputa-relativa-a-tributacao-sobre-credito-presumido-de-icms","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/decisoes-do-trf3-sao-favoraveis-as-empresas-na-disputa-relativa-a-tributacao-sobre-credito-presumido-de-icms\/","title":{"rendered":"Decis\u00f5es do TRF3 s\u00e3o favor\u00e1veis \u00e0s empresas na disputa relativa \u00e0 tributa\u00e7\u00e3o sobre cr\u00e9dito presumido de ICMS"},"content":{"rendered":"<p><span data-contrast=\"auto\">Cerca de 89% das decis\u00f5es proferidas pelo Tribunal Regional Federal da 3\u00aa Regi\u00e3o sobre a exclus\u00e3o de cr\u00e9dito presumido de ICMS da base de c\u00e1lculo de tributos federais s\u00e3o favor\u00e1veis aos contribuintes.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No Tribunal, prevalece a jurisprud\u00eancia do Superior Tribunal de Justi\u00e7a, fundamentada na legisla\u00e7\u00e3o anterior \u00e0 edi\u00e7\u00e3o da \u201cLei das Subven\u00e7\u00f5es\u201d (Lei n\u00ba 14.789\/2023), que entende que os cr\u00e9ditos presumidos de ICMS, por possu\u00edrem natureza de incentivo fiscal, n\u00e3o podem compor a base de c\u00e1lculo dos tributos federais, sob pena de ofensa ao princ\u00edpio do pacto federativo e \u00e0 veda\u00e7\u00e3o \u00e0 tributa\u00e7\u00e3o rec\u00edproca entre os entes da Federa\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Embora a Fazenda Nacional tente reabrir a discuss\u00e3o e pressione por um novo julgamento no STJ a partir da edi\u00e7\u00e3o da nova lei, o Judici\u00e1rio continua a reconhecer que esses benef\u00edcios permanecem n\u00e3o tribut\u00e1veis no novo regime, em respeito ao pacto federativo e \u00e0 imunidade rec\u00edproca.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Cerca de 89% das decis\u00f5es proferidas pelo Tribunal Regional Federal da 3\u00aa Regi\u00e3o sobre a exclus\u00e3o de cr\u00e9dito presumido de ICMS da base de c\u00e1lculo de tributos federais s\u00e3o favor\u00e1veis aos contribuintes.\u00a0 No Tribunal, prevalece a jurisprud\u00eancia do Superior Tribunal de Justi\u00e7a, fundamentada na legisla\u00e7\u00e3o anterior \u00e0 edi\u00e7\u00e3o da \u201cLei das Subven\u00e7\u00f5es\u201d (Lei n\u00ba 14.789\/2023), [&hellip;]<\/p>","protected":false},"author":2,"featured_media":16367,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-16360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-tributario"],"_links":{"self":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/comments?post=16360"}],"version-history":[{"count":1,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16360\/revisions"}],"predecessor-version":[{"id":16368,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16360\/revisions\/16368"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16367"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}