{"id":9400,"date":"2025-03-07T23:17:12","date_gmt":"2025-03-08T02:17:12","guid":{"rendered":"https:\/\/aprimora.site\/carvalhoalmeidaadvogados\/2025\/03\/07\/credito-presumido-de-ipi-integra-base-de-calculo-do-irpj-e-da-csll-decide-stj\/"},"modified":"2025-03-07T23:17:12","modified_gmt":"2025-03-08T02:17:12","slug":"credito-presumido-de-ipi-integra-base-de-calculo-do-irpj-e-da-csll-decide-stj","status":"publish","type":"post","link":"https:\/\/aprimora.site\/carvalhoalmeidaadvogados\/2025\/03\/07\/credito-presumido-de-ipi-integra-base-de-calculo-do-irpj-e-da-csll-decide-stj\/","title":{"rendered":"Cr\u00e9dito presumido de IPI integra base de c\u00e1lculo do IRPJ e da CSLL, decide STJ"},"content":{"rendered":"<p>A 2\u00aa Turma\u00a0<span class=\"il\">do<\/span>\u00a0Superior Tribunal de Justi\u00e7a (<a href=\"https:\/\/www.jota.info\/tudo-sobre\/stj\"><span class=\"il\">STJ<\/span><\/a>) decidiu nesta ter\u00e7a-feira (18\/2) que o\u00a0<span class=\"il\">cr\u00e9dito<\/span>\u00a0<span class=\"il\">presumido<\/span>\u00a0de\u00a0<span class=\"il\">IPI<\/span>\u00a0comp\u00f5<span class=\"il\">e<\/span>\u00a0a\u00a0<span class=\"il\">base<\/span>\u00a0de\u00a0<span class=\"il\">c\u00e1lculo<\/span> para a apura\u00e7\u00e3o <span class=\"il\">do<\/span>\u00a0<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/irpj-entenda-o-que-e-como-funciona-e-como-e-calculado\"><span class=\"il\">IRPJ<\/span><\/a>\u00a0<span class=\"il\">e<\/span>\u00a0<span class=\"il\">da<\/span>\u00a0<a href=\"https:\/\/www.jota.info\/artigos\/csll-o-que-e\"><span class=\"il\">CSLL<\/span><\/a>. O colegiado acompanhou o voto\u00a0<span class=\"il\">do<\/span> relator, ministro <a href=\"https:\/\/www.jota.info\/tudo-sobre\/marco-aurelio-bellizze\">Marco Aur\u00e9lio Bellizze<\/a>, que argumentou que o processo discutido na Corte se diferencia <span class=\"il\">do<\/span>\u00a0entendimento\u00a0<span class=\"il\">do<\/span>\u00a0Supremo Tribunal Federal (<a href=\"https:\/\/www.jota.info\/tudo-sobre\/STF\">STF<\/a>) no\u00a0<a href=\"https:\/\/jota.us8.list-manage.com\/track\/click?u=4911ce1e520f5bf26dd891c79&amp;id=a2730917ba&amp;e=50626b4cba\" target=\"_blank\" rel=\"noopener\">Tema 504<\/a>, em que <a href=\"https:\/\/www.jota.info\/tributos\/credito-presumido-de-ipi-no-pis-cofins-vence-posicao-proxima-a-tese-do-seculo\">foi definido que o cr\u00e9dito presumido de IPI n\u00e3o integra a base de c\u00e1lculo do PIS e da Cofins<\/a>.<\/p>\n<h3><a href=\"https:\/\/www.jota.info\/produtos\/tributos?utm_source=cta-site&amp;utm_medium=site&amp;utm_campaign=campanha_tributos_q2&amp;utm_id=cta_texto_tributos_q2_2023&amp;utm_term=cta_texto_tributos&amp;utm_term=cta_texto_tributos_meio_materias\"><span>Conhe\u00e7a o <span class=\"jota\">JOTA<\/span> PRO Tributos, plataforma de monitoramento tribut\u00e1rio para empresas e escrit\u00f3rios com decis\u00f5es e movimenta\u00e7\u00f5es do Carf, STJ e STF<\/span><\/a><\/h3>\n<p>\u201cA situa\u00e7\u00e3o \u00e9 diferente\u00a0<span class=\"il\">da<\/span>\u00a0julgada pelo Supremo Tribunal Federal\u00a0<span class=\"il\">e<\/span>\u00a0eu estou encaminhando a tese no sentido de que n\u00e3o h\u00e1 diverg\u00eancia entre o ac\u00f3rd\u00e3o\u00a0<span class=\"il\">da<\/span>\u00a02\u00aa Turma\u00a0<span class=\"il\">do<\/span>\u00a0<span class=\"il\">STJ<\/span>, que decidiu a respeito da inclus\u00e3o do cr\u00e9dito presumido de IPI previsto na Lei 9.363\/96 nas bases de c\u00e1lculo do IRPJ e da CSLL, e o Tema 504, do STF, relativo \u00e0s bases de c\u00e1lculo de contribui\u00e7\u00e3o para PIS\/Cofins, pois tratam de tributos distintos\u201d, afirmou o ministro em seu voto.<\/p>\n<p>Ao\u00a0<strong><span class=\"jota\">JOTA<\/span><\/strong>, o procurador\u00a0<span class=\"il\">da<\/span>\u00a0Fazenda Nacional Ricson Moreira afirmou que os processos\u00a0<span class=\"il\">do<\/span>\u00a0Supremo\u00a0<span class=\"il\">e<\/span>\u00a0<span class=\"il\">do<\/span>\u00a0<span class=\"il\">STJ<\/span>\u00a0tratam de quest\u00f5es \u201cparecidas\u201d, relacionadas \u00a0ao\u00a0<span class=\"il\">cr\u00e9dito<\/span>\u00a0<span class=\"il\">presumido<\/span>\u00a0de\u00a0<span class=\"il\">IPI<\/span>, mas que a compet\u00eancia tribut\u00e1ria \u00e9 diferente. Enquanto a discuss\u00e3o sobre PIS\u00a0<span class=\"il\">e<\/span>\u00a0Cofins no Supremo envolvia o conceito de faturamento, o debate no\u00a0<span class=\"il\">STJ<\/span>\u00a0sobre\u00a0<span class=\"il\">IRPJ<\/span>\u00a0<span class=\"il\">e<\/span>\u00a0<span class=\"il\">CSLL<\/span>\u00a0se refere \u00e0 renda\u00a0<span class=\"il\">e<\/span>\u00a0ao lucro.<\/p>\n<p>A advogada tributarista Let\u00edcia Micchelucci explica que os entendimentos <span class=\"il\">do<\/span>\u00a0STF\u00a0<span class=\"il\">e<\/span>\u00a0<span class=\"il\">do<\/span>\u00a0<span class=\"il\">STJ<\/span>\u00a0s\u00e3o diferentes porque o PIS\u00a0<span class=\"il\">e<\/span> a Cofins incidem sobre o faturamento, <span class=\"il\">e<\/span>, para os ministros\u00a0<span class=\"il\">do<\/span>\u00a0Supremo, os cr\u00e9ditos presumidos de\u00a0<span class=\"il\">IPI<\/span>\u00a0n\u00e3o entram no faturamento. \u201cToda diferencia\u00e7\u00e3o [entre os dois casos] foi em torno\u00a0<span class=\"il\">da<\/span>\u00a0<span class=\"il\">base<\/span>\u00a0de\u00a0<span class=\"il\">c\u00e1lculo<\/span>\u00a0dos tributos\u201d, acrescentou.<\/p>\n<p>Com o entendimento favor\u00e1vel \u00e0 Fazenda Nacional, o tribunal manteve decis\u00e3o\u00a0<span class=\"il\">do<\/span>\u00a0Tribunal Regional Federal\u00a0<span class=\"il\">da<\/span>\u00a04\u00aa Regi\u00e3o (<a href=\"https:\/\/www.jota.info\/tudo-sobre\/trf4\">TRF4<\/a>) que determinou a inclus\u00e3o\u00a0<span class=\"il\">do<\/span>\u00a0<span class=\"il\">cr\u00e9dito<\/span>\u00a0<span class=\"il\">presumido<\/span>\u00a0<span class=\"il\">do<\/span>\u00a0<span class=\"il\">IPI<\/span>\u00a0na\u00a0<span class=\"il\">base<\/span>\u00a0dos dois tributos. Segundo o ac\u00f3rd\u00e3o, o\u00a0<span class=\"il\">IRPJ<\/span>\u00a0<span class=\"il\">e<\/span>\u00a0a\u00a0<span class=\"il\">CSLL<\/span>\u00a0n\u00e3o incidem sobre o benef\u00edcio fiscal, mas sim sobre o lucro real apurado a partir\u00a0<span class=\"il\">do<\/span>\u00a0resultado positivo que resultou\u00a0<span class=\"il\">da<\/span>\u00a0diminui\u00e7\u00e3o\u00a0<span class=\"il\">da<\/span>\u00a0carga tribut\u00e1ria.<\/p>\n<p>A decis\u00e3o se deu em <a href=\"https:\/\/jota.us8.list-manage.com\/track\/click?u=4911ce1e520f5bf26dd891c79&amp;id=4f7422adf3&amp;e=50626b4cba\" target=\"_blank\" rel=\"noopener\">REsp 1244931\/RS<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>A 2\u00aa Turma\u00a0do\u00a0Superior Tribunal de Justi\u00e7a (STJ) decidiu nesta ter\u00e7a-feira (18\/2) que o\u00a0cr\u00e9dito\u00a0presumido\u00a0de\u00a0IPI\u00a0comp\u00f5e\u00a0a\u00a0base\u00a0de\u00a0c\u00e1lculo para a apura\u00e7\u00e3o do\u00a0IRPJ\u00a0e\u00a0da\u00a0CSLL. O colegiado acompanhou o voto\u00a0do relator, ministro Marco Aur\u00e9lio Bellizze, que argumentou que o processo discutido na Corte se diferencia do\u00a0entendimento\u00a0do\u00a0Supremo Tribunal Federal (STF) no\u00a0Tema 504, em que foi definido que o cr\u00e9dito presumido de IPI n\u00e3o integra [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/aprimora.site\/carvalhoalmeidaadvogados\/wp-json\/wp\/v2\/posts\/9400"}],"collection":[{"href":"https:\/\/aprimora.site\/carvalhoalmeidaadvogados\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aprimora.site\/carvalhoalmeidaadvogados\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/aprimora.site\/carvalhoalmeidaadvogados\/wp-json\/wp\/v2\/comments?post=9400"}],"version-history":[{"count":0,"href":"https:\/\/aprimora.site\/carvalhoalmeidaadvogados\/wp-json\/wp\/v2\/posts\/9400\/revisions"}],"wp:attachment":[{"href":"https:\/\/aprimora.site\/carvalhoalmeidaadvogados\/wp-json\/wp\/v2\/media?parent=9400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aprimora.site\/carvalhoalmeidaadvogados\/wp-json\/wp\/v2\/categories?post=9400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aprimora.site\/carvalhoalmeidaadvogados\/wp-json\/wp\/v2\/tags?post=9400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}