{"id":1015,"date":"2022-03-08T16:57:00","date_gmt":"2022-03-08T16:57:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1015"},"modified":"2022-03-10T16:58:57","modified_gmt":"2022-03-10T16:58:57","slug":"stj-barra-tributacao-de-incentivo-fiscal-do-icms","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/stj-barra-tributacao-de-incentivo-fiscal-do-icms\/","title":{"rendered":"STJ bars taxation of ICMS tax incentive"},"content":{"rendered":"

The 1st Panel of the Superior Court of Justice (STJ) decided this Tuesday (8) that gains obtained from tax incentives granted by the States do not need to be included in the calculation basis for Income Tax (IRPJ) and CSLL. The ministers stated that the interference of the Union \u2013 taxing what was not paid to the States \u2013 would empty the benefit. The decision was unanimous.<\/p>\n\n\n\n

The case analyzed by the panel involves an incentive program of the State of Santa Catarina \u2013 Prodec. There are no other judgments in the Court, to date, about this program specifically. However, the 1st Section \u2013 which unites the two public law panels \u2013 has at least three decisions about the taxation of \u201cgains\u201d obtained with tax benefits and incentives. All against the Union\u2019s request.<\/p>\n\n\n\n

The appeal judged this Tuesday had been filed by Vonpar, from the beverage sector, against a decision by the Regional Federal Court of the 4th Region (South of the country) that determined the inclusion of the values in the calculation basis for federal taxes (REsp n\u00ba 1222547).<\/p>\n\n\n\n

The company obtained the incentive from the State of Santa Catarina as compensation for the expansion of the factory. It was agreed that the ICMS installments could be paid in up to 36 months with an interest rate of 4% per year \u2013 which, at the time, was well below the Selic, the rate charged to other taxpayers who delay payment of the tax.<\/p>\n\n\n\n

The judges understood the application of Interpretative Declaratory Act No. 22, published by the Federal Revenue Service in 2003. This rule considers that the deferred payment of ICMS does not represent a waiver on the part of the Tax Authorities.<\/p>\n\n\n\n

However, the 1st Panel's understanding of the matter was opposite to that of the TRF. This case had been brought to the agenda for the first time in December. At that time, only the rapporteur, Minister Regina Helena Costa, cast a vote \u2013 against the taxation of the amounts by the Union. She understood the program of the State of Santa Catarina as a legitimate tax incentive and said that there could be no interference from another entity.<\/p>\n\n\n\n

\u201cIf the purpose of the rule is to relieve a business segment of a certain tax burden, it is undeniable that the reappearance of the charge, even if under a different guise, will result in the passing on of additional costs to the goods,\u201d he stressed when casting his vote.<\/p>\n\n\n\n

Discussions resumed on Tuesday with the vote of Minister Gurgel de Faria. He and the other three ministers who had not yet spoken out followed the rapporteur.<\/p>\n\n\n\n

Source: https:\/\/valor.globo.com\/legislacao\/noticia\/2022\/03\/08\/stj-barra-tributacao-de-incentivo-fiscal-do-icms.ghtml<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"

A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) decidiu nesta ter\u00e7a-feira (8) que ganhos obtidos em incentivos fiscais concedidos pelos Estados n\u00e3o precisam ser inclu\u00eddos na base de c\u00e1lculo do Imposto de Renda (IRPJ) e da CSLL. Os ministros afirmaram que a interfer\u00eancia da Uni\u00e3o – tributando o que deixou de ser pago aos […]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[120,314,102,169,315,155],"class_list":["post-1015","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-beneficiofiscal","tag-ganhos","tag-icms-2","tag-irpj-2","tag-naoinclusao","tag-stj-2"],"yoast_head":"\nSTJ barra tributa\u00e7\u00e3o de incentivo fiscal do ICMS - Hands on Solutions<\/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:\/\/www.hsce.com.br\/en\/stj-barra-tributacao-de-incentivo-fiscal-do-icms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ barra tributa\u00e7\u00e3o de incentivo fiscal do ICMS - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A 1\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) decidiu nesta ter\u00e7a-feira (8) que ganhos obtidos em incentivos fiscais concedidos pelos Estados n\u00e3o precisam ser inclu\u00eddos na base de c\u00e1lculo do Imposto de Renda (IRPJ) e da CSLL. 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