Créditos presumidos de ICMS não podem ser incluídos nas bases de cálculo do IRPJ e CSLL

Créditos presumidos de ICMS não podem ser incluídos nas bases de cálculo do IRPJ e CSLL

Por |

Benefício concedido pelos estados em contexto de incentivo fiscal às empresas, os créditos presumidos de ICMS não integram as bases de cálculo do Imposto de Renda Pessoa Jurídica (IRPJ) e da Contribuição Social sobre o Lucro Líquido (CSLL). Caso os créditos fossem considerados parte integrante da base de incidência dos dois tributos federais, haveria a possibilidade de esvaziamento ou redução do incentivo fiscal estadual e, além disso, seria desvirtuado o modelo federativo, que prevê a repartição das competências tributárias.

O entendimento foi fixado pela Primeira Seção do Superior Tribunal de Justiça (STJ) ao julgar embargos de divergência nos quais a Fazenda Nacional defendia a validade da inclusão do ICMS na base de cálculo dos tributos. Por maioria, o colegiado entendeu que a tributação, pela União, de valores correspondentes a incentivos fiscais geraria estímulo à competição indireta com um estado-membro, em violação aos princípios da cooperação e da igualdade.

“O abalo na credibilidade e na crença no programa estatal proposto pelo estado-membro acarreta desdobramentos deletérios no campo da segurança jurídica, os quais não podem ser desprezados, porquanto, se o propósito da norma consiste em descomprimir um segmento empresarial de determinada imposição fiscal, é inegável que o ressurgimento do encargo, ainda que sob outro figurino, resultará no repasse dos custos adicionais às mercadorias, tornando inócua, ou quase, a finalidade colimada pelos preceitos legais”, afirmou a ministra Regina Helena Costa no voto seguido pela maioria dos ministros da seção.

Redução de custos

Por meio dos embargos de divergência – que discutiam a existência de julgamentos díspares entre a Primeira e a Segunda Turma do STJ –, a Fazenda Nacional defendia que os benefícios decorrentes de créditos presumidos do ICMS constituiriam subvenção governamental de custeio, incentivos fiscais prestados como uma espécie de auxílio à empresa.

Por isso, segundo a Fazenda, os créditos deveriam compor o resultado operacional da pessoa jurídica, com possibilidade de tributação.

Ainda de acordo com a Fazenda, o crédito presumido de ICMS, por configurar uma redução de custos e despesas, acabaria por aumentar, de forma indireta, o lucro tributável, outro fator que levaria à conclusão pela sua inclusão na base de cálculo de IRPJ e CSLL.

Princípio federativo

Powered by Rock Convert

Responsável pelo voto vencedor no julgamento da seção, a ministra Regina Helena Costa destacou inicialmente que, como fruto do princípio federativo brasileiro e do fracionamento de competências, a Constituição Federal atribuiu aos estados-membros a competência para instituir o ICMS e, por consequência, a capacidade de outorgar isenções, benefícios e incentivos fiscais.

“A concessão de incentivo por estado-membro, observados os requisitos legais, configura, portanto, instrumento legítimo de política fiscal para materialização dessa autonomia consagrada pelo modelo federativo. Embora represente renúncia a parcela da arrecadação, pretende-se, dessa forma, facilitar o atendimento a um plexo de interesses estratégicos para a unidade federativa, associados às prioridades e às necessidades locais coletivas”, explicou a ministra.

Em seu voto, Regina Helena Costa também ressaltou que a inclusão dos créditos presumidos de ICMS na base de cálculo do IRPJ e da CSLL configura alargamento indireto da base de cálculo desses tributos, conforme decidido na repercussão geral do STF relativa à inclusão do ICMS na base de cálculo do PIS/Cofins e, em relação ao exercício da competência tributária federal no contexto de um estímulo fiscal legalmente concedido pelo estado-membro, é necessário um juízo de ponderação dos valores federativos envolvidos, que podem levar, inclusive, à inibição de incidência tributária pela União.

“Naturalmente, não está em xeque a competência da União para tributar a renda ou o lucro, mas, sim, a irradiação de efeitos indesejados do seu exercício sobre a autonomia da atividade tributante de pessoa política diversa, em desarmonia com valores éticos-constitucionais inerentes à organicidade do princípio federativo, e em atrito com a subsidiariedade”, concluiu a ministra ao rejeitar os embargos de divergência da Fazenda Nacional.

Trigo

No caso analisado pela seção, uma sociedade cooperativa de moagem de trigo alegou que o Estado do Paraná editou decreto para conceder crédito presumido de ICMS aos estabelecimentos produtores do setor. Por isso, a sociedade pleiteou judicialmente o não recolhimento de IRPJ e CSLL incidentes sobre os créditos dos produtos comercializados.

Após julgamento do Tribunal Regional Federal da 4ª Região favorável à Fazenda Nacional, a Primeira Turma manteve decisão monocrática de reforma do acórdão por considerar não haver a possibilidade de cômputo dos créditos no cálculo dos tributos. O entendimento da turma foi agora confirmado pela Primeira Seção.

Leia o acórdão.

Fonte: STJ
Data: 09 de fevereiro de 2018
Acessoo: 16 de fevereiro de 2018

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

258 comentários

  1. I am the business owner of JustCBD Store label (justcbdstore.com) and am looking to expand my wholesale side of business. I am hoping anybody at targetdomain can help me 🙂 I considered that the most effective way to accomplish this would be to reach out to vape stores and cbd retail stores. I was hoping if anybody at all could suggest a reputable web site where I can purchase Vape Shop Business Email Addresses I am currently examining creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not sure which one would be the most ideal solution and would appreciate any assistance on this. Or would it be easier for me to scrape my own leads? Suggestions?

  2. Howdy, I think your web site may be having web browser compatibility issues. When I look at your web site in Safari, it looks fine but when opening in Internet Explorer, it’s got some overlapping issues. I just wanted to provide you with a quick heads up! Aside from that, wonderful blog!

  3. Hello there! This post could not be written any better! Reading through this article reminds me of my previous roommate! He constantly kept preaching about this. I most certainly will forward this post to him. Pretty sure he will have a good read. Many thanks for sharing!

  4. Having read this I thought it was very informative. I appreciate you taking the time and energy to put this content together. I once again find myself personally spending way too much time both reading and leaving comments. But so what, it was still worthwhile!

  5. I’d like to thank you for the efforts you have put in penning this blog. I really hope to see the same high-grade blog posts by you later on as well. In truth, your creative writing abilities has inspired me to get my very own website now 😉

  6. You are so interesting! I don’t suppose I’ve read anything like that before. So good to discover somebody with a few unique thoughts on this subject matter. Really.. thanks for starting this up. This web site is something that is needed on the internet, someone with a little originality!

  7. The next time I read a blog, Hopefully it won’t disappoint me just as much as this particular one. I mean, Yes, it was my choice to read, nonetheless I really thought you would have something interesting to talk about. All I hear is a bunch of moaning about something you can fix if you were not too busy seeking attention.

  8. You’re so cool! I do not think I’ve truly read a single thing like that before. So wonderful to find somebody with some genuine thoughts on this issue. Really.. many thanks for starting this up. This website is one thing that’s needed on the web, someone with some originality!

  9. When I originally commented I appear to have clicked the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I recieve 4 emails with the exact same comment. Perhaps there is an easy method you are able to remove me from that service? Many thanks!

  10. Aw, this was an exceptionally nice post. Spending some time and actual effort to produce a really good article… but what can I say… I procrastinate a lot and don’t manage to get anything done.

  11. I really love your website.. Very nice colors & theme. Did you create this web site yourself? Please reply back as I’m planning to create my own blog and want to learn where you got this from or exactly what the theme is named. Thanks!

  12. Hello there! This blog post could not be written any better! Going through this article reminds me of my previous roommate! He continually kept talking about this. I will send this article to him. Fairly certain he will have a good read. Thanks for sharing!

  13. I’m more than happy to discover this great site. I need to to thank you for ones time for this particularly wonderful read!! I definitely enjoyed every part of it and i also have you bookmarked to see new information on your blog.

  14. I blog frequently and I really appreciate your information. Your article has really peaked my interest. I’m going to bookmark your site and keep checking for new information about once a week. I subscribed to your RSS feed as well.

  15. An impressive share! I’ve just forwarded this onto a colleague who has been doing a little homework on this. And he in fact ordered me breakfast simply because I discovered it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending time to discuss this subject here on your web site.

  16. I must thank you for the efforts you’ve put in writing this site. I’m hoping to view the same high-grade blog posts by you in the future as well. In truth, your creative writing abilities has motivated me to get my own, personal site now 😉

  17. Aw, this was a very nice post. Spending some time and actual effort to produce a great article… but what can I say… I hesitate a lot and never manage to get nearly anything done.

  18. I’ve been browsing online more than three hours these days, but I never discovered any fascinating article like yours. It’s pretty price sufficient for me. In my view, if all webmasters and bloggers made just right content material as you probably did, the net can be a lot more useful than ever before.|

  19. I seriously love your site.. Pleasant colors & theme. Did you develop this amazing site yourself? Please reply back as I’m hoping to create my very own site and want to know where you got this from or just what the theme is called. Thanks!

  20. I have to thank you for the efforts you’ve put in penning this website. I am hoping to see the same high-grade content by you later on as well. In fact, your creative writing abilities has motivated me to get my very own site now 😉

  21. Next time I read a blog, Hopefully it won’t fail me as much as this one. After all, Yes, it was my choice to read, nonetheless I genuinely believed you’d have something helpful to talk about. All I hear is a bunch of moaning about something that you could fix if you were not too busy searching for attention.

  22. May I simply just say what a relief to discover somebody who really understands what they’re discussing on the net. You certainly know how to bring a problem to light and make it important. More people should look at this and understand this side of your story. It’s surprising you’re not more popular given that you certainly possess the gift.

  23. Hello there, I do believe your site could be having web browser compatibility issues. When I take a look at your blog in Safari, it looks fine however when opening in IE, it has some overlapping issues. I merely wanted to give you a quick heads up! Besides that, excellent site!

  24. Howdy, i read your blog occasionally and i own a similar one and i was just curious if you get a lot of spam responses? If so how do you prevent it, any plugin or anything you can recommend? I get so much lately it’s driving me crazy so any assistance is very much appreciated.|

  25. Hello there! This blog post couldn’t be written much better! Going through this article reminds me of my previous roommate! He constantly kept preaching about this. I am going to forward this article to him. Pretty sure he will have a great read. I appreciate you for sharing!

  26. An interesting discussion is definitely worth comment. I do believe that you need to publish more about this subject, it might not be a taboo subject but usually folks don’t discuss these issues. To the next! Cheers!!

  27. Hello there! This blog post could not be written any better! Looking at this post reminds me of my previous roommate! He constantly kept preaching about this. I will send this information to him. Fairly certain he will have a great read. I appreciate you for sharing!

  28. Its like you learn my thoughts! You appear to grasp a lot about this, such as you wrote the e-book in it or something. I believe that you just can do with some percent to power the message house a bit, however other than that, that is great blog. An excellent read. I will definitely be back.|

  29. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  30. Hi there! This post couldn’t be written much better! Looking at this article reminds me of my previous roommate! He always kept preaching about this. I’ll forward this information to him. Pretty sure he’ll have a good read. Thanks for sharing!

  31. An impressive share! I have just forwarded this onto a colleague who was conducting a little homework on this. And he in fact bought me lunch simply because I stumbled upon it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanx for spending time to discuss this subject here on your site.

  32. Hey would you mind letting me know which webhost you’re using? I’ve loaded your blog in 3 different browsers and I must say this blog loads a lot faster then most. Can you recommend a good internet hosting provider at a reasonable price? Thanks, I appreciate it!

  33. Hello, i read your blog from time to time and i own a similar one and i was just curious if you get a lot of spam responses? If so how do you prevent it, any plugin or anything you can recommend? I get so much lately it’s driving me mad so any help is very much appreciated.|

  34. I would like to thank you for the efforts you’ve put in penning this blog. I really hope to see the same high-grade blog posts from you in the future as well. In fact, your creative writing abilities has encouraged me to get my own, personal website now 😉

  35. Hello there, I do believe your site may be having internet browser compatibility issues. Whenever I look at your blog in Safari, it looks fine however, when opening in IE, it has some overlapping issues. I merely wanted to provide you with a quick heads up! Other than that, excellent blog!

  36. Having read this I believed it was really informative. I appreciate you spending some time and effort to put this information together. I once again find myself spending a significant amount of time both reading and commenting. But so what, it was still worthwhile

  37. An interesting discussion is definitely worth comment. I do believe that you ought to publish more about this issue, it might not be a taboo subject but generally people don’t talk about such subjects. To the next! Many thanks!!

  38. Good post. I learn something totally new and challenging on sites I stumbleupon on a daily basis. It will always be interesting to read content from other authors and practice a little something from their sites.

  39. Howdy this is kinda of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding experience so I wanted to get advice from someone with experience. Any help would be enormously appreciated!

  40. When I initially left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I recieve four emails with the exact same comment. Is there a way you can remove me from that service? Many thanks!

  41. I’m impressed, I must say. Seldom do I come across a blog that’s both educative and amusing, and let me tell you, you have hit the nail on the head. The issue is an issue that too few people are speaking intelligently about. I am very happy I came across this in my search for something relating to this.

  42. I wish to get across my appreciation for your generosity for men and women who require guidance on this important study. Your real commitment to passing the solution along had been extremely valuable and has usually helped those just like me to achieve their aims. Your new valuable suggestions entails so much to me and far more to my fellow workers. Thanks a ton; from everyone of us.

  43. Good post. I learn something totally new and challenging on websites I stumbleupon on a daily basis. It will always be useful to read through articles from other writers and practice something from other sites.

  44. Howdy! This article could not be written much better! Going through this post reminds me of my previous roommate! He always kept preaching about this. I will forward this post to him. Pretty sure he will have a very good read. Thank you for sharing!

  45. You are so cool! I do not think I’ve truly read something like this before. So good to find another person with a few unique thoughts on this topic. Seriously.. many thanks for starting this up. This site is something that is needed on the internet, someone with a little originality!

  46. Right here is the right web site for anyone who really wants to find out about this topic. You realize a whole lot its almost tough to argue with you (not that I really would want to…HaHa). You definitely put a fresh spin on a subject which has been discussed for decades. Excellent stuff, just excellent!

  47. Hi, I do believe this is a great site. I stumbledupon it 😉 I will come back once again since I bookmarked it. Money and freedom is the best way to change, may you be rich and continue to help other people.

  48. I’m amazed, I have to admit. Rarely do I come across a blog that’s both educative and amusing, and let me tell you, you have hit the nail on the head. The problem is something not enough people are speaking intelligently about. Now i’m very happy I stumbled across this in my hunt for something concerning this.

  49. I’m amazed, I must say. Rarely do I come across a blog that’s equally educative and interesting, and without a doubt, you have hit the nail on the head. The issue is an issue that too few people are speaking intelligently about. I’m very happy I found this during my hunt for something concerning this.

  50. Howdy! This article couldn’t be written much better! Reading through this article reminds me of my previous roommate! He constantly kept talking about this. I’ll forward this article to him. Fairly certain he’ll have a great read. Many thanks for sharing!

  51. After going over a handful of the blog articles on your web page, I really like your way of blogging. I book marked it to my bookmark webpage list and will be checking back in the near future. Take a look at my website too and tell me how you feel.|

  52. Spot on with this write-up, I actually believe that this website needs far more attention. I’ll probably be back again to read through more, thanks for the information!

  53. Your style is really unique compared to other folks I have read stuff from. Many thanks for posting when you have the opportunity, Guess I will just bookmark this site.

  54. After looking at a number of the blog posts on your website, I seriously appreciate your way of blogging. I bookmarked it to my bookmark site list and will be checking back soon. Please visit my web site as well and let me know your opinion.|

  55. I’m impressed, I have to admit. Seldom do I encounter a blog that’s both equally educative and engaging, and let me tell you, you’ve hit the nail on the head. The problem is an issue that not enough men and women are speaking intelligently about. I’m very happy I stumbled across this in my hunt for something regarding this.

  56. I have been surfing on-line more than 3 hours nowadays, but I by no means discovered any fascinating article like yours. It’s beautiful worth sufficient for me. In my opinion, if all site owners and bloggers made excellent content as you probably did, the net can be much more useful than ever before.|

  57. You could definitely see your skills within the article you write. The sector hopes for more passionate writers such as you who aren’t afraid to say how they believe. At all times follow your heart.|

  58. I know this if off topic but I’m looking into starting my own blog and was curious what all is required to get setup? I’m assuming having a blog like yours would cost a pretty penny? I’m not very web smart so I’m not 100 positive. Any tips or advice would be greatly appreciated. Appreciate it|

  59. Appreciating the commitment you put into your site and in depth information you offer. It’s great to come across a blog every once in a while that isn’t the same old rehashed information. Wonderful read! I’ve bookmarked your site and I’m including your RSS feeds to my Google account.|

  60. Just wish to say your article is as surprising. The clarity in your post is simply spectacular and i can assume you are an expert on this subject. Well with your permission allow me to grab your feed to keep up to date with forthcoming post. Thanks a million and please continue the enjoyable work.|

  61. Have you ever thought about creating an e-book or guest authoring on other blogs? I have a blog centered on the same topics you discuss and would really like to have you share some stories/information. I know my viewers would value your work. If you are even remotely interested, feel free to shoot me an e-mail.|

  62. Just desire to say your article is as astonishing. The clearness on your publish is just spectacular and i could assume you are a professional on this subject. Fine along with your permission let me to grasp your RSS feed to keep up to date with coming near near post. Thank you a million and please carry on the gratifying work.|

  63. Excellent site you have here but I was curious if you knew of any user discussion forums that cover the same topics talked about in this article? I’d really love to be a part of group where I can get feed-back from other knowledgeable individuals that share the same interest. If you have any recommendations, please let me know. Bless you!|

  64. Hi there! This article could not be written any better! Going through this post reminds me of my previous roommate! He constantly kept preaching about this. I most certainly will forward this article to him. Fairly certain he’s going to have a very good read. Many thanks for sharing!|

  65. Oh my goodness! Amazing article dude! Thank you, However I am experiencing troubles with your RSS. I don’t understand the reason why I am unable to join it. Is there anybody getting the same RSS problems? Anyone who knows the answer will you kindly respond? Thanx!!

  66. Excellent blog here! Also your website loads up fast! What web host are you using? Can I get your affiliate link to your host? I wish my website loaded up as fast as yours lol|

  67. After I initially left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and now every time a comment is added I recieve 4 emails with the same comment. There has to be an easy method you are able to remove me from that service? Appreciate it!|

  68. Hi there! I know this is kinda off topic however , I’d figured I’d ask. Would you be interested in exchanging links or maybe guest writing a blog article or vice-versa? My website covers a lot of the same subjects as yours and I think we could greatly benefit from each other. If you happen to be interested feel free to send me an e-mail. I look forward to hearing from you! Wonderful blog by the way!|

  69. Excellent post. I was checking continuously this blog and I’m impressed! Very useful info specially the last part 🙂 I care for such info much. I was seeking this particular information for a very long time. Thank you and best of luck.|

  70. Pretty section of content. I just stumbled upon your site and in accession capital to assert that I acquire actually enjoyed account your blog posts. Anyway I’ll be subscribing to your feeds and even I achievement you access consistently fast.|

  71. What i don’t realize is in reality how you are no longer really much more well-favored than you might be right now. You’re so intelligent. You already know thus considerably in terms of this subject, produced me in my view believe it from a lot of numerous angles. Its like men and women don’t seem to be involved except it is one thing to do with Lady gaga! Your own stuffs excellent. All the time handle it up!|

  72. Magnificent beat ! I would like to apprentice while you amend your site, how could i subscribe for a blog web site? The account helped me a acceptable deal. I had been tiny bit acquainted of this your broadcast offered bright clear concept|

  73. I really love your blog.. Great colors & theme. Did you develop this site yourself? Please reply back as I’m trying to create my own site and would like to find out where you got this from or just what the theme is named. Appreciate it!

  74. I think this is one of the most significant info for me. And i am glad reading your article. But wanna remark on some general things, The site style is perfect, the articles is really great : D. Good job, cheers|

  75. Pretty great post. I simply stumbled upon your blog and wanted to say that I’ve really loved surfing around your blog posts. In any case I will be subscribing to your feed and I am hoping you write again soon!|

  76. Can I simply just say what a relief to find a person that genuinely understands what they’re discussing over the internet. You actually know how to bring an issue to light and make it important. More and more people should check this out and understand this side of the story. It’s surprising you are not more popular since you definitely have the gift.

  77. magnificent publish, very informative. I ponder why the other experts of this sector do not understand this. You should proceed your writing. I am sure, you have a huge readers’ base already!|

  78. I love your blog.. very nice colors & theme. Did you design this website yourself or did you hire someone to do it for you? Plz respond as I’m looking to design my own blog and would like to find out where u got this from. thanks|

  79. Greetings from Ohio! I’m bored to tears at work so I decided to browse your website on my iphone during lunch break. I enjoy the information you provide here and can’t wait to take a look when I get home. I’m amazed at how quick your blog loaded on my phone .. I’m not even using WIFI, just 3G .. Anyhow, wonderful site!|

  80. You are so cool! I do not believe I’ve truly read anything like this before. So nice to find somebody with a few original thoughts on this issue. Seriously.. thank you for starting this up. This web site is one thing that is needed on the web, someone with a bit of originality!

  81. The other day, while I was at work, my cousin stole my iPad and tested to see if it can survive a forty foot drop, just so she can be a youtube sensation. My iPad is now broken and she has 83 views. I know this is entirely off topic but I had to share it with someone!|

  82. Hello there, just became alert to your blog through Google, and found that it’s truly informative. I’m going to watch out for brussels. I will appreciate if you continue this in future. Numerous people will be benefited from your writing. Cheers!|

  83. It’s perfect time to make some plans for the future and it is time to be happy. I have read this post and if I could I desire to suggest you some interesting things or advice. Perhaps you could write next articles referring to this article. I desire to read more things about it!|

  84. An outstanding share! I’ve just forwarded this onto a co-worker who was conducting a little homework on this. And he actually bought me dinner simply because I discovered it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanx for spending some time to talk about this issue here on your blog.

  85. Greetings from Idaho! I’m bored to death at work so I decided to check out your website on my iphone during lunch break. I enjoy the knowledge you provide here and can’t wait to take a look when I get home. I’m amazed at how quick your blog loaded on my phone .. I’m not even using WIFI, just 3G .. Anyways, amazing site!|

  86. Cool blog! Is your theme custom made or did you download it from somewhere? A design like yours with a few simple adjustements would really make my blog jump out. Please let me know where you got your design. Thanks a lot|

  87. When I initially left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and from now on each time a comment is added I get four emails with the exact same comment. There has to be an easy method you can remove me from that service? Thank you!

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by