{"id":2870,"date":"2023-10-11T15:05:50","date_gmt":"2023-10-11T18:05:50","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2870"},"modified":"2023-10-11T15:05:50","modified_gmt":"2023-10-11T18:05:50","slug":"pis-cofins-sobre-a-taxa-selic-das-repeticoes-de-indebito","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/pis-cofins-sobre-a-taxa-selic-das-repeticoes-de-indebito\/","title":{"rendered":"PIS\/COFINS SOBRE A TAXA SELIC DAS REPETI\u00c7\u00d5ES DE IND\u00c9BITO"},"content":{"rendered":"<p><span data-contrast=\"auto\">A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ), em an\u00e1lise dos Recursos n\u00ba 2092417\/RS, 2093785\/RS e 2094124\/SC, reconheceu por unanimidade, que os juros da taxa <a href=\"https:\/\/vvfconsultores.com.br\/blog\/incide-pis-cofins-sobre-a-selic-da-repeticao-de-indebito\/\">Selic<\/a> obtidos na repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio, ou seja, na devolu\u00e7\u00e3o do tributo pago indevidamente, integram a base de c\u00e1lculo do PIS e da COFINS<\/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\">Este entendimento refor\u00e7a o posicionamento do STJ nesta tem\u00e1tica, que \u00e9 diametralmente oposta ao entendimento do Supremo Tribunal Federal (STF), quando analisou a tributa\u00e7\u00e3o da mesma taxa Selic para fins de incid\u00eancia do IRPJ.<\/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 STJ nas duas turmas da 1\u00aa Se\u00e7\u00e3o entende pela tributa\u00e7\u00e3o da Selic pelo PIS e COFINS, conforme exemplifica os <a href=\"https:\/\/www.jusbrasil.com.br\/jurisprudencia\/stj\/1270863105\/decisao-monocratica-1270863118\">RESp 1946567\/SC<\/a>, de dezembro de 2021, analisado pela 1\u00aa Turma, e do REsp 1949800\/SC, de abril de 2022, julgado pela 2\u00aa Turma.\u202f<\/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\">Inclusive, no que concerne ao imposto de renda, a sua base de c\u00e1lculo \u00e9 a renda, assim concebido o acr\u00e9scimo patrimonial ou disponibilidade econ\u00f4mica e\/ou jur\u00eddica. Neste passo, sendo a Selic mera indeniza\u00e7\u00e3o ou recomposi\u00e7\u00e3o patrimonial, de fato n\u00e3o h\u00e1 riqueza nova e, portanto, tributa\u00e7\u00e3o. De outro lado, a base de c\u00e1lculo do PIS\/COFINS \u00e9 a receita, conceito este mais amplo que integra qualquer nova entrada definitiva, seja ressarcimento ou indeniza\u00e7\u00e3o, nos termos arguidos pelo ministro Mauro Campbell em outro precedente (REsp 1940279\/RS).<\/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 passo, distinguiu-se porque n\u00e3o incide IRPJ sobre a Selic, mas h\u00e1 a tributa\u00e7\u00e3o pelo PIS e COFINS.<\/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\">Por fim, Herman Benjamin ainda estabelece que os juros morat\u00f3rios s\u00e3o igualmente tribut\u00e1veis nos casos de resgate de dep\u00f3sitos judiciais e extrajudiciais de tributos previstos na Lei 9.703\/1998<\/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>A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ), em an\u00e1lise dos Recursos n\u00ba 2092417\/RS, 2093785\/RS e 2094124\/SC, reconheceu por unanimidade, que os juros da taxa Selic obtidos na repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio, ou seja, na devolu\u00e7\u00e3o do tributo pago indevidamente, integram a base de c\u00e1lculo do PIS e da COFINS\u00a0 Este entendimento refor\u00e7a o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2871,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[8,63,331,7,282,62],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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