{"id":13875,"date":"2021-06-11T16:05:32","date_gmt":"2021-06-11T19:05:32","guid":{"rendered":"https:\/\/coimbrachaves.com.br\/?p=13875"},"modified":"2021-06-11T16:22:48","modified_gmt":"2021-06-11T19:22:48","slug":"irpj-e-csll-sobre-creditos-relativos-a-exclusao-de-icms-da-base-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/coimbrachaves.com.br\/irpj-e-csll-sobre-creditos-relativos-a-exclusao-de-icms-da-base-de-pis-cofins\/","title":{"rendered":"IRPJ e CSLL sobre cr\u00e9ditos relativos \u00e0 exclus\u00e3o de ICMS da base de PIS\/Cofins"},"content":{"rendered":"<p><span data-contrast=\"auto\">O j<\/span><span data-contrast=\"auto\">ulgamento dos Embargos de Declara\u00e7\u00e3o no\u202f<\/span><a href=\"http:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=2585258\"><span data-contrast=\"auto\">Recurso Extraordin\u00e1rio n\u00ba 574.706<\/span><\/a><span data-contrast=\"auto\">,\u202fem que\u00a0o STF concluiu pela inconstitucionalidade da inclus\u00e3o do ICMS\u00a0da base de c\u00e1lculo da contribui\u00e7\u00e3o para o PIS e\u00a0da\u202fCofins, oportunizou a cobran\u00e7a de IRPJ e CSLL pela Receita Federal sobre os valores\u00a0a serem\u00a0devolvidos aos contribuintes.\u00a0<\/span><span data-contrast=\"auto\">A controv\u00e9rsia que chega aos tribunais agora \u00e9 sobre\u00a0o momento correto para o\u00a0pagamento desses tributos,\u00a0considerando que\u00a0o valor a ser recuperado ser\u00e1 acrescido ao patrim\u00f4nio das empresas.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Os contribuintes alegam que\u00a0o IRPJ e\u00a0a\u00a0CSLL devem ser exigidas\u00a0apenas quando a Receita homologar os pedidos de compensa\u00e7\u00e3o dos cr\u00e9ditos\u00a0relativos \u00e0 exclus\u00e3o do ICMS da base de\u00a0PIS\/Cofins\u00a0(isto \u00e9, at\u00e9 cinco anos ap\u00f3s a\u00a0apresenta\u00e7\u00e3o das declara\u00e7\u00f5es de compensa\u00e7\u00e3o, caso a RFB n\u00e3o se posicione expressamente antes desse prazo).\u00a0A\u00a0Receita Federal, por sua vez,\u00a0possui\u00a0entendimento de que tais tributos s\u00e3o devidos a partir do tr\u00e2nsito em julgado\u00a0da decis\u00e3o que autorizou a exclus\u00e3o do imposto da base das contribui\u00e7\u00f5es. \u00c9 nesse sentido que o\u00a0<\/span><a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=5704http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=5704\"><span data-contrast=\"none\">Ato Declarat\u00f3rio Interpretativo\u00a0SRF\u00a0(ADI) n\u00b0 25\/2003<\/span><\/a><span data-contrast=\"auto\">\u00a0instrui a tributa\u00e7\u00e3o no momento do tr\u00e2nsito em julgado da senten\u00e7a judicial que define o valor a ser restitu\u00eddo, em casos de repeti\u00e7\u00e3o de ind\u00e9bito.\u00a0A Receita refor\u00e7a\u00a0esse posicionamento\u00a0na\u00a0<\/span><a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=72527\"><span data-contrast=\"none\">Solu\u00e7\u00e3o de Consulta n\u00b0 233\/2007<\/span><\/a><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O\u00a0argumento\u00a0dos contribuintes\u00a0\u00e9\u00a0de que o fato gerador de IRPJ e CSLL\u00a0se d\u00e1\u00a0quando h\u00e1\u00a0efetiva\u00a0disponibilidade econ\u00f4mica\u00a0dos rendimentos,\u00a0conforme estipula o\u00a0art. 43 do C\u00f3digo Tribut\u00e1rio Nacional (CTN).\u00a0Argumenta-se que\u00a0a realiza\u00e7\u00e3o da renda, para fins tribut\u00e1rios,\u00a0ocorre\u00a0quando\u00a0os valores dos cr\u00e9ditos a serem recuperados\u00a0se tornam realmente dispon\u00edveis\u00a0para a empresa.\u00a0E isso ocorre\u00a0no\u00a0momento em que\u00a0o contribuinte pode\u00a0aproveitar\u00a0os valores dos cr\u00e9ditos sem qualquer embara\u00e7o, isto \u00e9,\u00a0ap\u00f3s a homologa\u00e7\u00e3o da compensa\u00e7\u00e3o tribut\u00e1ria pela Receita Federal.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:240,&quot;335559740&quot;:276,&quot;469777462&quot;:[1134],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para\u00a0<a href=\"https:\/\/coimbrachaves.com.br\/pessoas\/janaina-diniz-andrade\/\">Jana\u00edna Diniz<\/a>, s\u00f3cia do CCA, \u201cn\u00e3o pode haver tributa\u00e7\u00e3o de\u00a0uma mera expectativa de direito, cuja definitividade est\u00e1 subordinada\u00a0a\u00a0uma condi\u00e7\u00e3o suspensiva\u201d. Ela destaca que \u201cseria ilegal a tributa\u00e7\u00e3o\u00a0de valores que ainda n\u00e3o representam efetivo acr\u00e9scimo patrimonial, dada a\u00a0incerteza quanto \u00e0\u00a0efetiva\u00a0homologa\u00e7\u00e3o dos cr\u00e9ditos\u00a0pela Receita Federal\u201d.\u00a0Este tema representa mais um cap\u00edtulo da controv\u00e9rsia entre o Fisco e os contribuintes a respeito da exclus\u00e3o do ICMS da base de PIS\/Cofins.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"O julgamento dos Embargos de Declara\u00e7\u00e3o no\u202fRecurso Extraordin\u00e1rio n\u00ba 574.706,\u202fem que\u00a0o STF concluiu pela inconstitucionalidade da inclus\u00e3o do ICMS\u00a0da base [&hellip;]","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[2],"tags":[168,169,53,171,174,121],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IRPJ e CSLL sobre cr\u00e9ditos relativos \u00e0 exclus\u00e3o de ICMS da base de PIS\/Cofins - Coimbra, Chaves &amp; 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