{"id":999907,"date":"2024-03-19T10:01:24","date_gmt":"2024-03-19T13:01:24","guid":{"rendered":"http:\/\/souzaokawa.provisorio.ws\/stj-to-decide-on-the-taxation-of-icms-tax-benefits\/"},"modified":"2024-08-07T14:27:09","modified_gmt":"2024-08-07T17:27:09","slug":"stj-to-decide-on-the-taxation-of-icms-tax-benefits","status":"publish","type":"post","link":"https:\/\/souzaokawa.com.br\/en\/stj-to-decide-on-the-taxation-of-icms-tax-benefits\/","title":{"rendered":"STJ to Decide on the Taxation of ICMS Tax Benefits"},"content":{"rendered":"\t\t
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The STJ (Superior Court of Justice) has scheduled to include in its agenda the judgment of Special Appeals Nos. 1.945.110\/RS and 1.987.158\/SC, affected by the repetitive appeals system (Topic 1182). The hearing is expected to start on April 26.<\/p>\n

In this case, the STJ will determine whether it is possible to exclude ICMS-related tax benefits\u2014such as reductions in the calculation base, rate reductions, exemptions, immunities, deferments, among others\u2014from the calculation bases of IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit). This is an extension of the understanding established in ERESP 1.517.492\/PR, which excluded ICMS presumed credits from the calculation bases of IRPJ and CSLL.<\/p>\n

The discussion revolves around the concept and nature of ICMS tax benefits, which, in our view, are a fiscal concession from the State Government and do not qualify as revenue or turnover subject to taxation (PIS\/COFINS materiality) or even asset accumulation (IRPJ and CSLL materiality) for companies.<\/p>\n

Specifically regarding presumed credits, the 1st Section of the STJ has previously held that their taxation would not be feasible because (i) it would represent an interference by the Union in the fiscal policy adopted by the State, violating the federative principle, reciprocal tax immunity, and equality; and (ii) the ICMS presumed credit, not being incorporated into the taxpayer’s assets, does not constitute revenue or profit\u2014thus excluding the incidence of these taxes. This understanding has been reaffirmed by the STJ whenever the matter is reviewed.<\/p>\n

By deciding in this manner, we understand that the need to meet the requirements for characterizing an investment subsidy is also excluded, such as the obligation for its use solely for (a) absorbing losses, provided that other profit reserves, except the Legal Reserve, have already been fully absorbed; or (b) increasing the social capital.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Tax Reform in Brazil – A New Way of Doing Business in Brazil?<\/p>\n","protected":false},"author":1,"featured_media":999407,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[418],"tags":[635,637,663,636,518],"area":[534],"class_list":["post-999907","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-benefits","tag-icms-en","tag-stj-en","tag-tax-en-4","tag-taxation","area-tax"],"acf":[],"yoast_head":"\nSTJ to Decide on the Taxation of ICMS Tax Benefits - SouzaOkawa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/souzaokawa.com.br\/en\/stj-to-decide-on-the-taxation-of-icms-tax-benefits\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ to Decide on the Taxation of ICMS Tax Benefits - 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