CSL – STF mantém base de cálculo de 32% para empresas prestadoras de serviços tributadas com base no lucro presumido ou lucro real anual

CSL – STF mantém base de cálculo de 32% para empresas prestadoras de serviços tributadas com base no lucro presumido ou lucro real anual

Por |

 

Foi publicado, no Diário Oficial da União (DOU 1 de 17.12.2018), o Acórdão nº 2.898 do Supremo Tribunal Federal (STF), que julgou, em decisão unânime, pela improcedência da Ação Direta de Inconstitucionalidade (ADI nº 78.716), requerida pela Confederação Nacional das Profissões Liberais (CNPL), tendo como amicus curiae a Ordem dos Advogados do Brasi (OAB).

A referida ADI questionava o aumento de 12% para 32% da base de cálculo da Contribuição Social sobre o Lucro (CSL) devida pelas empresas prestadoras de serviço tributadas pelo lucro presumido ou pelo lucro real anual, sob o argumento de violação dos princípios da isonomia, da capacidade contributiva, da vedação do confisco ou da anterioridade (art. 20 da Lei nº 9.249/1995, com a redação dada pelos arts. 22 e 29, III, da Lei nº 10.684/2003).

Portanto, aplica-se o percentual 32% para fins de apuração da base de cálculo da CSL, às empresas tributadas com base no lucro presumido ou por estimativa, prestadoras de serviços em geral, exceto em relação a algumas atividades, tais como as prestadoras de serviços hospitalares e equiparadas.

(ADI STF nº 78.716; Acórdão nº 2.898)

Powered by Rock Convert

Veja a íntegra do acórdão:

AÇÃO DIRETA DE INCONSTITUCIONALIDADE 2.898 (8)

ORIGEM : ADI – 78716 – SUPREMO TRIBUNAL FEDERAL
PROCED. : DISTRITO FEDERAL
RELATOR : MIN. DIAS TOFFOLI
REQTE.( S) : CONFEDERAÇÃO NACIONAL DAS PROFISSÕES LIBERAIS – CNPL
ADV.( A/ S) : AMADEU ROBERTO GARRIDO DE PAULA (40152/SP)
INTDO.( A/ S) : PRESIDENTE DA REPÚBLICA
INTDO.( A/ S) : CONGRESSO NACIONAL
AM. CURIAE. : CONSELHO FEDERAL DA ORDEM DOS ADVOGADOS DO BRASIL –
CFOAB
ADV.( A/ S) : CLAUDIO PACHECO PRATES LAMACHIA (22356/RS)

Decisão: O Tribunal, por unanimidade, julgou improcedente a ação direta de
inconstitucionalidade, nos termos do voto do Relator, Ministro Dias Toffoli (Presidente).
Ausentes, justificadamente, os Ministros Celso de Mello e Cármen Lúcia. Plenário, 10.10.2018.

EMENTA

Ação direta de inconstitucionalidade. Contribuição Social sobre o Lucro
Líquido (CSLL). Artigos 22 e 29, III, da Lei nº 10.684/03. Aumento da base de cálculo
do tributo para as empresas prestadoras de serviço. Violação dos princípios da
isonomia, da capacidade contributiva, da vedação do confisco ou da anterioridade.
Não ocorrência. Improcedência da ação.
1. A alteração da redação do art. 20 da Lei nº 9.249/95 pela Medida
Provisória nº 232/04 não é suficiente para gerar o prejuízo da ação, pois o dispositivo
que modificava o art. 20 da Lei nº 9.249/95 não foi aprovado pelo Congresso Nacional,
deixando de constar no texto final da lei de conversão (Lei nº 11.119/05). O efeito
revogador somente se operaria quando da conversão em lei do texto provisório.
2. Descabimento da alegação de inconstitucionalidade do art. 29, inciso III,
da Lei nº 10.684/03 por desrespeito ao princípio da anterioridade anual previsto no art.
150, inciso III, alínea b, da Lei Fundamental. A instituição ou a majoração de
contribuições sociais submete-se a regramento específico, estampado no art. 195, § 6º,
da Constituição Federal, fazendo o dispositivo remissão expressa à vigência do art. 22
da mesma lei após o interregno de noventa dias da publicação do ato normativo.
3. O aumento da base de cálculo da CSLL foi destinado às empresas prestadoras
de serviços tributadas com base no lucro presumido ou por estimativa, com exclusão das
prestadoras de serviços hospitalares e equiparadas. A norma questionada, sob o pálio da
política fiscal, teve o objetivo de sanar discrepância antes estabelecida consistente em uma
menor tributação da renda (lucro) das pessoas jurídicas prestadoras de serviço, em
detrimento das pessoas físicas desempenhadoras da mesma atividade.
4. A conformação do princípio da isonomia na Constituição Federal, mais
ainda na vertente tributária, autoriza a adoção de medidas discriminativas para a
promoção da igualdade em sentido material. No caso da Contribuição Social de Lucro
Líquido (CSLL), assim como de outras contribuições sociais, a Constituição Federal
autoriza a adoção de alíquotas ou bases de cálculo diferenciadas, dentre outros
critérios, em razão da atividade econômica desenvolvida pela empresa, notadamente
após a Emenda Constitucional nº 20/98, que inseriu o § 9º no art. 195 da CF.
5. Atrelado ao valor da isonomia, o princípio da capacidade contributiva
busca, exatamente, justificar a adoção de critérios de diferenciação de incidência,
conforme exija a multiplicidade de situações sociais, sempre visando a uma tributação
mais justa e equânime.
6. Tendo em conta a totalidade da carga tributária suportada pelo
contribuinte, o incremento isolado de uma contribuição não seria suficiente para atestar
o efeito confiscatório propalado, porquanto, apesar do maior sacrifício da renda do
sujeito passivo do tributo, não se impôs óbice irrazoável ao exercício de sua
atividade.
7. Ação que se julga improcedente.

Fonte: Editorial IOB
Data: 17 de dezembro de 2018
Acesso: 19 de dezembro 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

121 comentários

  1. I’m the proprietor of JustCBD Store label (justcbdstore.com) and I am currently planning to broaden my wholesale side of company. I really hope that anybody at targetdomain is able to provide some guidance . I considered that the most effective way to accomplish this would be to reach out to vape companies and cbd retailers. I was really hoping if someone could recommend a trustworthy site where I can get Vape Shop Business Leads I am presently considering creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not sure which one would be the most suitable solution and would appreciate any assistance on this. Or would it be easier for me to scrape my own leads? Suggestions?

  2. I’m amazed, I must say. Seldom do I encounter a blog that’s both equally educative and amusing, and without a doubt, you have hit the nail on the head. The problem is something too few men and women are speaking intelligently about. Now i’m very happy that I stumbled across this in my hunt for something regarding this.

  3. I’m impressed, I have to admit. Seldom do I encounter a blog that’s equally educative and amusing, and let me tell you, you’ve hit the nail on the head. The issue is something not enough people are speaking intelligently about. Now i’m very happy that I stumbled across this during my search for something concerning this.

  4. Oh my goodness! Impressive article dude! Thanks, However I am encountering issues with your RSS. I don’t understand why I can’t subscribe to it. Is there anyone else having identical RSS issues? Anyone who knows the answer will you kindly respond? Thanks!!

  5. May I simply say what a relief to find an individual who genuinely knows what they’re talking about online. You actually understand how to bring a problem to light and make it important. More people need to read this and understand this side of your story. It’s surprising you are not more popular because you definitely possess the gift.

  6. I blog quite often and I truly thank you for your content. The article has truly peaked my interest. I’m going to take a note of your blog and keep checking for new information about once per week. I opted in for your RSS feed too.

  7. I must thank you for the efforts you’ve put in writing this website. I’m hoping to check out the same high-grade content by you later on as well. In fact, your creative writing abilities has inspired me to get my own, personal website now 😉

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

  9. An outstanding share! I have just forwarded this onto a coworker who had been doing a little research on this. And he actually ordered me dinner because I discovered it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending the time to talk about this issue here on your web page.

  10. Achieving your fitness goal doesn’t have to require a certified personal trainer or an expensive gym memberships, it’s not hard to exercise at home. It’s easy to go down a training and fitness rabbit hole, however, when you’re looking for the best home exercise equipment to outfit your personal home gym.

  11. You are so interesting! I do not believe I have read through a single thing like that before. So wonderful to find another person with genuine thoughts on this subject. Really.. many thanks for starting this up. This website is one thing that is required on the internet, someone with a bit of originality!

  12. I was very pleased to uncover this website. I want to to thank you for your time due to this wonderful read!! I definitely really liked every part of it and i also have you bookmarked to see new things on your site.

  13. You are so awesome! I do not suppose I’ve read through something like this before. So great to find somebody with a few original thoughts on this issue. Seriously.. thanks for starting this up. This website is something that is needed on the web, someone with a bit of originality!

  14. I blog often and I genuinely thank you for your content. This great article has truly peaked my interest. I’m going to book mark your blog and keep checking for new details about once a week. I opted in for your RSS feed too.

  15. 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.

  16. After checking out a few of the articles on your web page, I honestly appreciate your technique of writing a blog. I book-marked it to my bookmark webpage list and will be checking back soon. Please check out my web site as well and tell me how you feel.

  17. I’m impressed, I must say. Seldom do I encounter a blog that’s both equally educative and interesting, and without a doubt, you have hit the nail on the head. The issue is something not enough people are speaking intelligently about. Now i’m very happy I found this during my search for something regarding this.

  18. Right here is the perfect web site for anyone who would like to understand this topic. You know so much its almost hard to argue with you (not that I actually will need to…HaHa). You certainly put a new spin on a topic that’s been written about for ages. Excellent stuff, just great!

  19. Hi there! I could have sworn I’ve been to this site before but after browsing through some of the post I realized it’s new to me. Anyways, I’m definitely happy I found it and I’ll be bookmarking and checking back often!

  20. Thank you for another informative site. The place else may I get that type of information written in such an ideal manner? I’ve a challenge that I am simply now working on, and I have been at the glance out for such information.

  21. Having read this I thought it was extremely informative. I appreciate you spending some time and effort to put this content together. I once again find myself spending a lot of time both reading and commenting. But so what, it was still worthwhile!

  22. When I initially left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and now each time a comment is added I receive 4 emails with the same comment. Perhaps there is a way you are able to remove me from that service? Cheers!

  23. When I initially left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I receive four emails with the same comment. There has to be a means you can remove me from that service? Thank you!

  24. I’m amazed, I have to admit. Rarely do I come across a blog that’s equally educative and engaging, and let me tell you, you have hit the nail on the head. The issue is an issue that not enough folks are speaking intelligently about. I’m very happy that I came across this in my search for something regarding this.

  25. A formidable share, I just given this onto a colleague who was doing a bit analysis on this. And he in fact bought me breakfast as a result of I found it for him.. smile. So let me reword that: Thnx for the deal with! But yeah Thnkx for spending the time to debate this, I really feel strongly about it and love studying extra on this topic. If possible, as you develop into expertise, would you mind updating your blog with more particulars? It is extremely useful for me. Big thumb up for this weblog publish!

  26. I was extremely pleased to uncover this website. I wanted to thank you for ones time for this particularly fantastic read!! I definitely enjoyed every part of it and I have you book marked to look at new stuff in your website.

  27. Oh my goodness! Incredible article dude! Thank you, However I am experiencing troubles with your RSS. I don’t understand why I cannot join it. Is there anyone else having identical RSS issues? Anybody who knows the solution can you kindly respond? Thanx!!

  28. An impressive share! I’ve just forwarded this onto a co-worker who was conducting a little research on this. And he actually bought me dinner due to the fact that I discovered it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending time to discuss this issue here on your blog.

  29. You’re so awesome! I don’t believe I have read through something like this before. So wonderful to find someone with genuine thoughts on this topic. Really.. thank you for starting this up. This site is one thing that’s needed on the internet, someone with some originality!

  30. You are so cool! I do not believe I’ve truly read through anything like that before. So wonderful to find another person with a few unique thoughts on this topic. Seriously.. thanks for starting this up. This website is something that’s needed on the web, someone with a little originality!

  31. Hi there! This post couldn’t be written much better! Reading through this article reminds me of my previous roommate! He continually kept preaching about this. I am going to forward this post to him. Fairly certain he will have a great read. Thank you for sharing!

  32. When I initially 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 receive 4 emails with the exact same comment. There has to be a way you can remove me from that service? Thanks!

  33. Next time I read a blog, Hopefully it won’t disappoint me as much as this particular one. I mean, I know it was my choice to read, however I genuinely believed you would have something interesting to say. All I hear is a bunch of crying about something you could fix if you weren’t too busy searching for attention.

  34. Hi there! I could have sworn I’ve visited this website before but after looking at many of the posts I realized it’s new to me. Anyways, I’m definitely happy I discovered it and I’ll be book-marking it and checking back frequently!

  35. Right here is the perfect site for everyone who would like to find out about this topic. You understand so much its almost hard to argue with you (not that I actually will need to…HaHa). You definitely put a new spin on a subject that’s been discussed for years. Excellent stuff, just excellent!

  36. Hello there! I could have sworn I’ve been to this web site before but after browsing through some of the articles I realized it’s new to me. Nonetheless, I’m certainly delighted I came across it and I’ll be book-marking it and checking back regularly!

  37. May I just say what a comfort to uncover a person that genuinely knows what they are discussing on the net. You actually know how to bring a problem to light and make it important. More and more people ought to read this and understand this side of the story. I was surprised that you aren’t more popular because you most certainly have the gift.

  38. Hi there! I could have sworn I’ve visited this site before but after going through some of the articles I realized it’s new to me. Regardless, I’m definitely happy I stumbled upon it and I’ll be book-marking it and checking back regularly!

  39. You’re so awesome! I do not think I’ve read through a single thing like this before. So wonderful to find someone with unique thoughts on this issue. Really.. thank you for starting this up. This web site is one thing that is needed on the web, someone with a little originality!

  40. Have you ever considered about including a little bit more than just your articles? I mean, what you say is important and all. However imagine if you added some great images or video clips to give your posts more, “pop”! Your content is excellent but with images and video clips, this site could undeniably be one of the best in its niche. Good blog!|

  41. The next time I read a blog, I hope that it won’t fail me as much as this one. I mean, Yes, it was my choice to read through, but I really believed you’d have something helpful to say. All I hear is a bunch of crying about something that you can fix if you weren’t too busy looking for attention.

  42. I would like to thank you for the efforts you have put in writing this site. I’m hoping to check out the same high-grade content by you in the future as well. In fact, your creative writing abilities has motivated me to get my very own blog now 😉

  43. I’ve learn some just right stuff here. Definitely price bookmarking for revisiting. I surprise how so much attempt you place to make the sort of excellent informative website.|

  44. You are so awesome! I do not think I have read through something like this before. So nice to discover someone with original thoughts on this subject matter. Seriously.. thank you for starting this up. This website is one thing that is required on the web, someone with a little originality!

  45. Good post. I learn something new and challenging on websites I stumbleupon on a daily basis. It’s always interesting to read through content from other writers and use a little something from other websites.

  46. Oh my goodness! Amazing article dude! Thank you so much, However I am going through problems with your RSS. I don’t understand why I cannot subscribe to it. Is there anybody else having identical RSS issues? Anyone who knows the answer can you kindly respond? Thanks!!

  47. Oh my goodness! Incredible article dude! Thank you so much, However I am going through problems with your RSS. I don’t know why I am unable to subscribe to it. Is there anybody else getting similar RSS issues? Anyone who knows the solution can you kindly respond? Thanx!!

  48. Howdy! This article could not be written any better! Going through this article reminds me of my previous roommate! He always kept preaching about this. I’ll send this post to him. Pretty sure he will have a good read. Thanks for sharing!

  49. Good day! I could have sworn I’ve been to this site before but after browsing through some of the articles I realized it’s new to me. Anyways, I’m definitely delighted I stumbled upon it and I’ll be book-marking it and checking back frequently!

Deixe um comentário

O seu endereço de e-mail não será publicado.

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