{"id":2207,"date":"2022-03-07T11:37:31","date_gmt":"2022-03-07T14:37:31","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2207"},"modified":"2022-03-07T11:38:03","modified_gmt":"2022-03-07T14:38:03","slug":"stj-ira-julgar-exclusao-do-icms-st-da-base-do-pis-e-da-cofins","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/stj-ira-julgar-exclusao-do-icms-st-da-base-do-pis-e-da-cofins\/","title":{"rendered":"STJ IR\u00c1 JULGAR EXCLUS\u00c3O DO ICMS ST DA BASE DO PIS E DA COFINS"},"content":{"rendered":"<p><span data-contrast=\"auto\">Conhecida como \u201ctese filhote\u201d do julgamento que reconheceu a exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS, a exclus\u00e3o do ICMS ST \u00e9 tema de profunda relev\u00e2ncia econ\u00f4mica e que ser\u00e1 julgado pelo Superior Tribunal de Justi\u00e7a (STJ).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O Tema 1125, oriundo dos Recursos n\u00ba 1.896.678 e 1.958.265, est\u00e1 assim ementado: <\/span><i><span data-contrast=\"auto\">\u201cPossibilidade de exclus\u00e3o do valor correspondente ao ICMS-ST da base de c\u00e1lculo da contribui\u00e7\u00e3o ao PIS e da Cofins devidas pelo contribuinte substitu\u00eddo\u201d.\u00a0<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Registra-se que o Supremo Tribunal Federal (STF) deixou de analisar a discuss\u00e3o, por aduzir que a mat\u00e9ria seria de ordem infraconstitucional, ou seja, de compet\u00eancia do STJ. Logo, cabe a esta corte a \u00faltima palavra sobre o assunto, cuja decis\u00e3o se aplicar\u00e1 a todos os processos e contribuintes do pa\u00eds.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Neste ponto, \u00e9 interessante o ingresso junto ao Poder Judici\u00e1rio para salvaguardar o direito \u00e0 recupera\u00e7\u00e3o de valores indevidamente pagos no passado, caso a decis\u00e3o seja favor\u00e1vel aos contribuintes.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conhecida como \u201ctese filhote\u201d do julgamento que reconheceu a exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS, a exclus\u00e3o do ICMS ST \u00e9 tema de profunda relev\u00e2ncia econ\u00f4mica e que ser\u00e1 julgado pelo Superior Tribunal de Justi\u00e7a (STJ).\u00a0 O Tema 1125, oriundo dos Recursos n\u00ba 1.896.678 e 1.958.265, est\u00e1 assim ementado: [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2208,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[11,12],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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