{"id":16722,"date":"2025-10-07T16:33:05","date_gmt":"2025-10-07T19:33:05","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16722"},"modified":"2025-10-07T16:33:05","modified_gmt":"2025-10-07T19:33:05","slug":"stj-reve-decisao-sobre-credito-presumido-de-icms","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/stj-reve-decisao-sobre-credito-presumido-de-icms\/","title":{"rendered":"STJ rev\u00ea decis\u00e3o sobre cr\u00e9dito presumido de ICMS"},"content":{"rendered":"<p><span data-contrast=\"auto\">O Superior Tribunal de Justi\u00e7a anulou decis\u00e3o que afastava a cobran\u00e7a de Imposto de Renda e CSLL sobre cr\u00e9ditos presumidos de ICMS ap\u00f3s a nova Lei de Subven\u00e7\u00f5es (Lei n\u00ba 14.789\/2023).\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:240,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ao julgar os embargos de declara\u00e7\u00e3o da Uni\u00e3o, o ministro Gurgel de Faria permitiu a cobran\u00e7a, revendo o entendimento anterior, de junho.\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:240,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Na decis\u00e3o, o ministro aceitou o argumento da PGFN de que a a\u00e7\u00e3o foi ajuizada antes da vig\u00eancia da nova legisla\u00e7\u00e3o, n\u00e3o integrando o objeto do pedido e n\u00e3o sendo discutida na inst\u00e2ncia de origem, configurando supress\u00e3o de inst\u00e2ncia.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:240,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>O Superior Tribunal de Justi\u00e7a anulou decis\u00e3o que afastava a cobran\u00e7a de Imposto de Renda e CSLL sobre cr\u00e9ditos presumidos de ICMS ap\u00f3s a nova Lei de Subven\u00e7\u00f5es (Lei n\u00ba 14.789\/2023).\u00a0\u00a0 Ao julgar os embargos de declara\u00e7\u00e3o da Uni\u00e3o, o ministro Gurgel de Faria permitiu a cobran\u00e7a, revendo o entendimento anterior, de junho.\u00a0\u00a0 Na decis\u00e3o, [&hellip;]<\/p>","protected":false},"author":2,"featured_media":16723,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-16722","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\/16722","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=16722"}],"version-history":[{"count":1,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16722\/revisions"}],"predecessor-version":[{"id":16724,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16722\/revisions\/16724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16723"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}