{"id":1242,"date":"2023-02-28T21:59:00","date_gmt":"2023-02-28T21:59:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1242"},"modified":"2023-03-02T17:42:51","modified_gmt":"2023-03-02T17:42:51","slug":"credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/","title":{"rendered":"Tax credit enters the IRPJ and CSLL calculation base via court order"},"content":{"rendered":"<p>Legal entities may deduct, from the calculation basis for Income Tax and Social Contribution on Net Profit (CSLL), taxes collected unduly at the time of payment of part of the credit via court order or approval of administrative compensations.<\/p>\n\n\n\n<p>Based on article 531 of Law 9,430\/1996, the 2nd Federal Court of Ribeir\u00e3o Preto granted a writ of mandamus to an industrial automation company to recognize its right to include tax credits arising from another action in the IRPJ and CSLL calculation basis.&nbsp;<\/p>\n\n\n\n<p>Judge Alexandre Alberto Berno explained that the Federal Revenue Service had already formalized an understanding on this issue, in the sense that the tax credit becomes taxable under IRPJ and CSLL in the final judgment that already defines the amount to be refunded to the taxpayer.<\/p>\n\n\n\n<p>The judge also highlighted that, in this case, the ordinary action that determines the company&#039;s tax credit has been ongoing for 13 years. Therefore, it is unreasonable to require the taxpayer to pay IRPJ and CSLL in advance on amounts that will be offset in the future.<\/p>\n\n\n\n<p>\u201cTherefore, until the administrative decision that approves the taxpayer&#039;s credit qualification, the amounts recognized by the court decision are not certain, liquid and collectible, so that the legal or economic availability of the income, as a taxable event for IRPJ and CSLL, will only occur at the time of approval of the compensation by the Tax Authorities\u201d, the judge recorded in the decision.<\/p>\n\n\n\n<p>The company was represented by lawyer Alessandro Mendes Cardoso, partner at Rolim, Viotti, Goulart, Cardoso Advogados.<\/p>\n\n\n\n<p>Click <strong><a href=\"https:\/\/www.conjur.com.br\/dl\/cestari-decisao-credito-tributario.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><\/strong> to read the decision<\/p>\n\n\n\n<p>Case 5006704-77.2022.4.03.6102<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source: <a href=\"https:\/\/www.conjur.com.br\/2023-fev-28\/credito-tributario-entra-base-calculo-irpj-via-precatorio\">https:\/\/www.conjur.com.br\/2023-fev-28\/credito-tributario-entra-base-calculo-irpj-via-precatorio<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Pessoas jur\u00eddicas podem deduzir, da base de c\u00e1lculo do Imposto de Renda e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL), tributos recolhidos indevidamente no momento do pagamento de parte do cr\u00e9dito via precat\u00f3rio ou homologa\u00e7\u00e3o de compensa\u00e7\u00f5es administrativas. Com base no artigo 531 da Lei 9.430\/1996, a 2\u00aa Vara Federal de Ribeir\u00e3o Preto concedeu [&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":[487,499,169,500],"class_list":["post-1242","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-basedecalculo-2","tag-creditotributario-2","tag-irpj-2","tag-csll-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cr\u00e9dito tribut\u00e1rio entra na base de c\u00e1lculo de IRPJ e CSLL via precat\u00f3rio - 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\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dito tribut\u00e1rio entra na base de c\u00e1lculo de IRPJ e CSLL via precat\u00f3rio - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Pessoas jur\u00eddicas podem deduzir, da base de c\u00e1lculo do Imposto de Renda e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL), tributos recolhidos indevidamente no momento do pagamento de parte do cr\u00e9dito via precat\u00f3rio ou homologa\u00e7\u00e3o de compensa\u00e7\u00f5es administrativas. Com base no artigo 531 da Lei 9.430\/1996, a 2\u00aa Vara Federal de Ribeir\u00e3o Preto concedeu [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-28T21:59:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-02T17:42:51+00:00\" \/>\n<meta name=\"author\" content=\"hsce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hsce\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"Cr\u00e9dito tribut\u00e1rio entra na base de c\u00e1lculo de IRPJ e CSLL via precat\u00f3rio\",\"datePublished\":\"2023-02-28T21:59:00+00:00\",\"dateModified\":\"2023-03-02T17:42:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/\"},\"wordCount\":330,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"keywords\":[\"#basedec\u00e1lculo\",\"#cr\u00e9ditotribut\u00e1rio\",\"#IRPJ\",\"CSLL\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/\",\"url\":\"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/\",\"name\":\"Cr\u00e9dito tribut\u00e1rio entra na base de c\u00e1lculo de IRPJ e CSLL via precat\u00f3rio - Hands on Solutions\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/#website\"},\"datePublished\":\"2023-02-28T21:59:00+00:00\",\"dateModified\":\"2023-03-02T17:42:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.hsce.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cr\u00e9dito tribut\u00e1rio entra na base de c\u00e1lculo de IRPJ e CSLL via precat\u00f3rio\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.hsce.com.br\/#website\",\"url\":\"https:\/\/www.hsce.com.br\/\",\"name\":\"Hands on Solutions\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.hsce.com.br\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.hsce.com.br\/#organization\",\"name\":\"Hands on Solutions\",\"url\":\"https:\/\/www.hsce.com.br\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png\",\"contentUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png\",\"width\":230,\"height\":68,\"caption\":\"Hands on Solutions\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/hsce-ltda?trk=company_logo\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\",\"name\":\"hsce\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"caption\":\"hsce\"},\"url\":\"https:\/\/www.hsce.com.br\/en\/author\/hsce\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cr\u00e9dito tribut\u00e1rio entra na base de c\u00e1lculo de IRPJ e CSLL via precat\u00f3rio - Hands on Solutions","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hsce.com.br\/en\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/","og_locale":"en_US","og_type":"article","og_title":"Cr\u00e9dito tribut\u00e1rio entra na base de c\u00e1lculo de IRPJ e CSLL via precat\u00f3rio - Hands on Solutions","og_description":"Pessoas jur\u00eddicas podem deduzir, da base de c\u00e1lculo do Imposto de Renda e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL), tributos recolhidos indevidamente no momento do pagamento de parte do cr\u00e9dito via precat\u00f3rio ou homologa\u00e7\u00e3o de compensa\u00e7\u00f5es administrativas. Com base no artigo 531 da Lei 9.430\/1996, a 2\u00aa Vara Federal de Ribeir\u00e3o Preto concedeu [&hellip;]","og_url":"https:\/\/www.hsce.com.br\/en\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/","og_site_name":"Hands on Solutions","article_published_time":"2023-02-28T21:59:00+00:00","article_modified_time":"2023-03-02T17:42:51+00:00","author":"hsce","twitter_misc":{"Written by":"hsce","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/#article","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/"},"author":{"name":"hsce","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33"},"headline":"Cr\u00e9dito tribut\u00e1rio entra na base de c\u00e1lculo de IRPJ e CSLL via precat\u00f3rio","datePublished":"2023-02-28T21:59:00+00:00","dateModified":"2023-03-02T17:42:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/"},"wordCount":330,"commentCount":0,"publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"keywords":["#basedec\u00e1lculo","#cr\u00e9ditotribut\u00e1rio","#IRPJ","CSLL"],"articleSection":["Not\u00edcias"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/","url":"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/","name":"Cr\u00e9dito tribut\u00e1rio entra na base de c\u00e1lculo de IRPJ e CSLL via precat\u00f3rio - Hands on Solutions","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/#website"},"datePublished":"2023-02-28T21:59:00+00:00","dateModified":"2023-03-02T17:42:51+00:00","breadcrumb":{"@id":"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.hsce.com.br\/credito-tributario-entra-na-base-de-calculo-de-irpj-e-csll-via-precatorio\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.hsce.com.br\/"},{"@type":"ListItem","position":2,"name":"Cr\u00e9dito tribut\u00e1rio entra na base de c\u00e1lculo de IRPJ e CSLL via precat\u00f3rio"}]},{"@type":"WebSite","@id":"https:\/\/www.hsce.com.br\/#website","url":"https:\/\/www.hsce.com.br\/","name":"Hands on Solutions","description":"","publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hsce.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.hsce.com.br\/#organization","name":"Hands on Solutions","url":"https:\/\/www.hsce.com.br\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png","contentUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png","width":230,"height":68,"caption":"Hands on Solutions"},"image":{"@id":"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/hsce-ltda?trk=company_logo"]},{"@type":"Person","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33","name":"hsce","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","caption":"hsce"},"url":"https:\/\/www.hsce.com.br\/en\/author\/hsce\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1242","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/comments?post=1242"}],"version-history":[{"count":1,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1242\/revisions"}],"predecessor-version":[{"id":1243,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1242\/revisions\/1243"}],"wp:attachment":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/media?parent=1242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/categories?post=1242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/tags?post=1242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}