{"id":16419,"date":"2025-07-10T15:07:52","date_gmt":"2025-07-10T18:07:52","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16419"},"modified":"2025-07-10T15:07:52","modified_gmt":"2025-07-10T18:07:52","slug":"stj-decide-manter-restricoes-para-adesao-ao-perse","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/stj-decide-manter-restricoes-para-adesao-ao-perse\/","title":{"rendered":"STJ decide manter restri\u00e7\u00f5es para ades\u00e3o ao Perse"},"content":{"rendered":"<p><span data-contrast=\"auto\">A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a decidiu manter as restri\u00e7\u00f5es para ades\u00e3o ao Programa Emergencial do Setor de Eventos (PERSE), benef\u00edcio criado pelo Governo Federal em maio de 2021, pela Lei n\u00ba 14.148\/2021.<\/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\">Os ministros reconheceram a necessidade de inscri\u00e7\u00e3o pr\u00e9via no Cadastur e que os optantes do regime do Simples Nacional n\u00e3o possuem direito \u00e0 al\u00edquota zero do PIS, Cofins, CSLL e IRPJ.<\/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\">A relatora, ministra Maria Thereza de Assis Moura entendeu que a exig\u00eancia legal da inscri\u00e7\u00e3o era leg\u00edtima, bem como reiterou ser vedada a cumula\u00e7\u00e3o do regime do Simples Nacional com benef\u00edcios fiscais.\u00a0<\/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\">A decis\u00e3o foi tomada, por unanimidade, no julgamento do tema repetitivo 1283.<\/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>A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a decidiu manter as restri\u00e7\u00f5es para ades\u00e3o ao Programa Emergencial do Setor de Eventos (PERSE), benef\u00edcio criado pelo Governo Federal em maio de 2021, pela Lei n\u00ba 14.148\/2021.\u00a0 Os ministros reconheceram a necessidade de inscri\u00e7\u00e3o pr\u00e9via no Cadastur e que os optantes do regime do Simples Nacional n\u00e3o [&hellip;]<\/p>","protected":false},"author":2,"featured_media":16424,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-16419","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\/16419","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=16419"}],"version-history":[{"count":1,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16419\/revisions"}],"predecessor-version":[{"id":16425,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16419\/revisions\/16425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16424"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}