{"id":16404,"date":"2025-07-10T14:49:42","date_gmt":"2025-07-10T17:49:42","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16404"},"modified":"2025-07-10T14:49:42","modified_gmt":"2025-07-10T17:49:42","slug":"stj-decide-pela-nao-incidencia-de-irpj-e-csll-sobre-credito-presumido-de-icms","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/stj-decide-pela-nao-incidencia-de-irpj-e-csll-sobre-credito-presumido-de-icms\/","title":{"rendered":"STJ decide pela n\u00e3o incid\u00eancia de IRPJ e CSLL sobre cr\u00e9dito presumido de ICMS"},"content":{"rendered":"<p><span data-contrast=\"auto\">Por decis\u00e3o monocr\u00e1tica do ministro Gurgel de Faria, o Superior Tribunal de Justi\u00e7a afastou a cobran\u00e7a do IRPJ e da CSLL sobre cr\u00e9dito presumido de ICMS, mesmo depois da vig\u00eancia da Lei n\u00ba 14.789\/23.\u00a0<\/span><span data-ccp-props=\"{&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\">A nova Lei das Subven\u00e7\u00f5es prev\u00ea a tributa\u00e7\u00e3o de todos os benef\u00edcios fiscais de ICMS, autorizando a apura\u00e7\u00e3o de cr\u00e9dito fiscal de at\u00e9 25%.<\/span><span data-ccp-props=\"{&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\">Mesmo com a entrada em vigor da referida lei, a Corte refor\u00e7ou o entendimento de que os cr\u00e9ditos presumidos de ICMS, por ter natureza de incentivo fiscal, n\u00e3o devem compor a base de c\u00e1lculo do IRPJ e da CSLL, uma vez que n\u00e3o s\u00e3o considerados acr\u00e9scimo patrimonial.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Por decis\u00e3o monocr\u00e1tica do ministro Gurgel de Faria, o Superior Tribunal de Justi\u00e7a afastou a cobran\u00e7a do IRPJ e da CSLL sobre cr\u00e9dito presumido de ICMS, mesmo depois da vig\u00eancia da Lei n\u00ba 14.789\/23.\u00a0\u00a0 A nova Lei das Subven\u00e7\u00f5es prev\u00ea a tributa\u00e7\u00e3o de todos os benef\u00edcios fiscais de ICMS, autorizando a apura\u00e7\u00e3o de cr\u00e9dito fiscal [&hellip;]<\/p>","protected":false},"author":2,"featured_media":16405,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-16404","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\/16404","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=16404"}],"version-history":[{"count":1,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16404\/revisions"}],"predecessor-version":[{"id":16406,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16404\/revisions\/16406"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16405"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}