{"id":2279,"date":"2021-12-22T10:03:00","date_gmt":"2021-12-22T13:03:00","guid":{"rendered":"https:\/\/sinicesp.org.br\/?p=2279"},"modified":"2022-01-11T15:40:40","modified_gmt":"2022-01-11T18:40:40","slug":"inconstitucionalidade-da-incidencia-de-irpj-e-csll-sobre-a-taxa-selic","status":"publish","type":"post","link":"https:\/\/sinicesp.org.br\/index.php\/2021\/12\/22\/inconstitucionalidade-da-incidencia-de-irpj-e-csll-sobre-a-taxa-selic\/","title":{"rendered":"Inconstitucionalidade da incid\u00eancia de IRPJ e CSLL sobre a taxa Selic"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-936ebc9f\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-1e24e268\"><h3 class=\"uagb-heading-text\"><br><strong>Boletim Jur\u00eddico n\u00ba 12\/2021 &#8211; 22\/12\/2021 <\/strong><\/h3><div class=\"uagb-separator-wrap\"><div class=\"uagb-separator\"><\/div><\/div><p class=\"uagb-desc-text\"><\/p><\/div>\n\n\n\n<p><\/p>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-b65cae2c\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<h2 class=\"has-text-color wp-block-heading\" style=\"color:#0767b1\"><a href=\"javascript:abrir('http:\/\/www.sinicesp.org.br\/materias\/2021\/bj09a.htm')\">Inconstitucionalidade da incid\u00eancia de IRPJ e CSLL sobre a taxa Selic<\/a><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Em julgamento recente, o STF, por maioria, entendeu pela inconstitucionalidade da incid\u00eancia de\u00a0<a rel=\"noreferrer noopener\" href=\"https:\/\/www.jusbrasil.com.br\/legislacao\/109277\/lei-do-imposto-de-renda-das-pessoas-juridicas-lei-9249-95\" target=\"_blank\">Imposto de renda pessoa juridica<\/a>\u00a0\u2013 IRPJ e da Contribui\u00e7\u00e3o social sobre lucro l\u00edquido \u2013 CSLL sobre a taxa SELIC na hip\u00f3tese de devolu\u00e7\u00e3o dos valores pagos a maior pelos contribuintes. <br><br>Os ministros do STF n\u00e3o acolheram os argumentos apresentados pela Procuradoria Geral da Fazenda Nacional (PGFN), tendo firmado a presente tese: <br><br><em>&#8220;\u00c9 inconstitucional a incid\u00eancia do IRPJ e da CSLL sobre os valores atinentes \u00e0 taxa Selic recebidos em raz\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio&#8221;.<\/em> <br><br>A decis\u00e3o representa mais uma vit\u00f3ria dos contribuintes no \u00e2mbito do direito tribut\u00e1rio, uma vez que o fisco vinha arrecadando altos valores com a tributa\u00e7\u00e3o indevida do ind\u00e9bito tribut\u00e1rio. <br><br>O ind\u00e9bito tribut\u00e1rio nada mais \u00e9 do que uma indeniza\u00e7\u00e3o ao contribuinte, a fim de recompor os valores que recolheu indevidamente aos cofres p\u00fablicos, raz\u00e3o pela qual n\u00e3o pode ser tributado. <br><br>Por fim, vale mencionar que n\u00e3o foi discutida a modula\u00e7\u00e3o dos efeitos da decis\u00e3o, o que ainda pode ocorrer, uma vez que n\u00e3o houve tr\u00e2nsito em julgado. <br><br>Dessa forma, caso sua empresa tenha recolhido os mencionados tributos sobre a taxa Selic procure uma assessoria jur\u00eddica de sua confian\u00e7a para avaliar a possibilidade de restitui\u00e7\u00e3o. <br> <br><br><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><a href=\"javaScript:window.print()\"><img loading=\"lazy\" decoding=\"async\" width=\"60\" height=\"53\" src=\"https:\/\/sinicesp.org.br\/wp-content\/uploads\/2022\/01\/impressora.png\" alt=\"\" class=\"wp-image-2334\"\/><\/a><\/figure><\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>N\u00e3o foi apreciada a modula\u00e7\u00e3o dos efeitos da decis\u00e3o, eis que n\u00e3o houve tr\u00e2nsito em julgado.<\/p>\n","protected":false},"author":2,"featured_media":2280,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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Paula Amancio","author_link":"https:\/\/sinicesp.org.br\/index.php\/author\/paula\/"},"uagb_comment_info":0,"uagb_excerpt":"N\u00e3o foi apreciada a modula\u00e7\u00e3o dos efeitos da decis\u00e3o, eis que n\u00e3o houve tr\u00e2nsito em julgado.","_links":{"self":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/posts\/2279","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/comments?post=2279"}],"version-history":[{"count":0,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/posts\/2279\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/media\/2280"}],"wp:attachment":[{"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=2279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=2279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sinicesp.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=2279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}