{"id":1032,"date":"2022-03-17T20:45:44","date_gmt":"2022-03-17T20:45:44","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1032"},"modified":"2022-03-17T20:45:46","modified_gmt":"2022-03-17T20:45:46","slug":"stj-e-devida-a-restituicao-do-icms-pago-a-mais-em-substituicao-tributaria","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/stj-e-devida-a-restituicao-do-icms-pago-a-mais-em-substituicao-tributaria\/","title":{"rendered":"STJ: refund of ICMS paid in excess in tax substitution is due"},"content":{"rendered":"<p>Unanimously, the ministers of the 1st Section of the Superior Court of Justice (STJ) followed the understanding of the Federal Supreme Court (STF) and defined that the taxpayer is entitled to the ICMS paid in excess in the forward tax substitution when the effective tax base of the transaction is confirmed to be lower than that presumed at the time of calculating the tax. The decision was made in a retraction judgment.<\/p>\n\n\n\n<p>In the specific case (AR 3147\/GO), in a trial concluded in 2010, the STJ ruled in favor of the state of Goi\u00e1s by defining that the taxpayer would have the right to refund ICMS in the \u201cforward\u201d tax substitution only in the event of the presumed taxable event not occurring, but not when the sale, in the next stage, occurred at a lower price than initially predicted.<\/p>\n\n\n\n<p>The taxpayer, however, argued that the STF, in the judgment of Theme 201\/STF, in 2016, established the thesis that \u201cthe refund of the difference of ICMS paid in excess under the forward tax substitution regime is due if the effective calculation basis of the transaction is lower than the presumed one\u201d.<\/p>\n\n\n\n<p>The STJ accepted the taxpayer&#039;s argument on Thursday (10\/3).<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source:\u00a0<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/stj-e-devida-a-restituicao-do-icms-pago-a-mais-em-substituicao-tributaria-15032022\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/stj-e-devida-a-restituicao-do-icms-pago-a-mais-em-substituicao-tributaria-15032022<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Por unanimidade, os ministros da 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) seguiram entendimento do Supremo Tribunal Federal (STF) e definiram que o contribuinte tem direito ao ICMS pago a mais na substitui\u00e7\u00e3o tribut\u00e1ria para frente quando a base de c\u00e1lculo efetiva da opera\u00e7\u00e3o se confirmar inferior \u00e0 presumida no momento do c\u00e1lculo do [&hellip;]<\/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":[334,269,155],"class_list":["post-1032","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-restituicaoicms","tag-st","tag-stj-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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