{"id":1435,"date":"2024-04-04T19:15:00","date_gmt":"2024-04-04T19:15:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1435"},"modified":"2024-04-08T13:49:24","modified_gmt":"2024-04-08T13:49:24","slug":"camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/","title":{"rendered":"Carf Superior Chamber overturns taxation of presumed ICMS credits"},"content":{"rendered":"

1st PANEL OF THE UPPER CHAMBER<\/p>\n\n\n\n

Process: 10600.720042\/2014-69<\/p>\n\n\n\n

Parties: SBF Sports Products Trade S\/A and National Treasury<\/p>\n\n\n\n

Rapporteur: Luiz Tadeu Matosinho Machado<\/p>\n\n\n\n

By unanimous decision, the 1st Panel of the Superior Chamber overturned the incidence of Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL) on presumed ICMS credits. In the administrative court, the prevailing position was that the Superior Court of Justice (STJ), in Theme 1,182, treats the topic as defined, providing for the non-incidence of federal taxes.<\/p>\n\n\n\n

The case that reached the Superior Chamber involves presumed ICMS credits made available by the state of Para\u00edba with compensation to the taxpayer, such as the installation of a distribution center in Jo\u00e3o Pessoa and the generation of 100 direct jobs within two years.<\/p>\n\n\n\n

The rapporteur, counselor Luiz Tadeu Matosinho Machado, considered that the STJ precedent taken in repetitive appeals 1,945,110 and 1,987,158 should be applied to the case. When analyzing the cases, in 2023, the 1st Section defined that tax benefits such as deferral and reduction of the ICMS rate should not be taxed, as long as the requirements set forth in article 10 of Complementary Law 160\/2017 and in article 30 of Law 12,973\/2014 are met.<\/p>\n\n\n\n

Although the precedent does not address presumed ICMS credits, Matosinho pointed out that the STJ, at a certain point in the ruling, considered that the issue had already been defined, through EREsp 1,517,492. In the appeal, which was not analyzed as repetitive, the 1st Section considered that presumed credits cannot be taxed by IRPJ and CSLL, under penalty of violating the federative pact.<\/p>\n\n\n\n

For the rapporteur at Carf, even though the repetitive action does not deal with presumed credit, the STJ implicitly admitted that the issue has been resolved, in a way that is contrary to taxation.<\/p>\n\n\n\n

Councilors Fernando Brasil de Oliveira Pinto and Maria Carolina Maldonado Mendon\u00e7a Kraljevic voted in favor of the conclusions. Kraljevic emphasized that she believes that Carf is not obliged to follow the understanding reached in EREsp 1,517,492, which was not judged as repetitive. However, she believes that the council needs to analyze whether the ICMS benefits were granted with some consideration, which, in this specific case, occurred.<\/p>\n\n\n\n

\n

Source: https:\/\/jota.pro\/tributos\/9281<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"

1\u00aa TURMA DA C\u00c2MARA SUPERIOR Processo: 10600.720042\/2014-69 Partes: SBF Com\u00e9rcio de Produtos esportivos S\/A e Fazenda Nacional Relator: Luiz Tadeu Matosinho Machado Por unanimidade, a 1\u00aa Turma da C\u00e2mara Superior derrubou a incid\u00eancia de Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e de Contribui\u00e7\u00e3o Social Sobre o Lucro L\u00edquido (CSLL) sobre os cr\u00e9ditos presumidos de ICMS. […]<\/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":[165,144,102,169],"class_list":["post-1435","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-carf","tag-csll","tag-icms-2","tag-irpj-2"],"yoast_head":"\nC\u00e2mara Superior do Carf derruba tributa\u00e7\u00e3o de cr\u00e9ditos presumidos de 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\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e2mara Superior do Carf derruba tributa\u00e7\u00e3o de cr\u00e9ditos presumidos de ICMS - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"1\u00aa TURMA DA C\u00c2MARA SUPERIOR Processo: 10600.720042\/2014-69 Partes: SBF Com\u00e9rcio de Produtos esportivos S\/A e Fazenda Nacional Relator: Luiz Tadeu Matosinho Machado Por unanimidade, a 1\u00aa Turma da C\u00e2mara Superior derrubou a incid\u00eancia de Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e de Contribui\u00e7\u00e3o Social Sobre o Lucro L\u00edquido (CSLL) sobre os cr\u00e9ditos presumidos de ICMS. […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-04T19:15:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-08T13:49:24+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\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"C\u00e2mara Superior do Carf derruba tributa\u00e7\u00e3o de cr\u00e9ditos presumidos de ICMS\",\"datePublished\":\"2024-04-04T19:15:00+00:00\",\"dateModified\":\"2024-04-08T13:49:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/\"},\"wordCount\":403,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"keywords\":[\"#CARF\",\"#CSLL\",\"#ICMS\",\"#IRPJ\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/\",\"url\":\"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/\",\"name\":\"C\u00e2mara Superior do Carf derruba tributa\u00e7\u00e3o de cr\u00e9ditos presumidos de ICMS - Hands on Solutions\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/#website\"},\"datePublished\":\"2024-04-04T19:15:00+00:00\",\"dateModified\":\"2024-04-08T13:49:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.hsce.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u00e2mara Superior do Carf derruba tributa\u00e7\u00e3o de cr\u00e9ditos presumidos de ICMS\"}]},{\"@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":"C\u00e2mara Superior do Carf derruba tributa\u00e7\u00e3o de cr\u00e9ditos presumidos de ICMS - 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\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/","og_locale":"en_US","og_type":"article","og_title":"C\u00e2mara Superior do Carf derruba tributa\u00e7\u00e3o de cr\u00e9ditos presumidos de ICMS - Hands on Solutions","og_description":"1\u00aa TURMA DA C\u00c2MARA SUPERIOR Processo: 10600.720042\/2014-69 Partes: SBF Com\u00e9rcio de Produtos esportivos S\/A e Fazenda Nacional Relator: Luiz Tadeu Matosinho Machado Por unanimidade, a 1\u00aa Turma da C\u00e2mara Superior derrubou a incid\u00eancia de Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e de Contribui\u00e7\u00e3o Social Sobre o Lucro L\u00edquido (CSLL) sobre os cr\u00e9ditos presumidos de ICMS. […]","og_url":"https:\/\/www.hsce.com.br\/en\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/","og_site_name":"Hands on Solutions","article_published_time":"2024-04-04T19:15:00+00:00","article_modified_time":"2024-04-08T13:49:24+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\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/#article","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/"},"author":{"name":"hsce","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33"},"headline":"C\u00e2mara Superior do Carf derruba tributa\u00e7\u00e3o de cr\u00e9ditos presumidos de ICMS","datePublished":"2024-04-04T19:15:00+00:00","dateModified":"2024-04-08T13:49:24+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/"},"wordCount":403,"commentCount":0,"publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"keywords":["#CARF","#CSLL","#ICMS","#IRPJ"],"articleSection":["Not\u00edcias"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/","url":"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/","name":"C\u00e2mara Superior do Carf derruba tributa\u00e7\u00e3o de cr\u00e9ditos presumidos de ICMS - Hands on Solutions","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/#website"},"datePublished":"2024-04-04T19:15:00+00:00","dateModified":"2024-04-08T13:49:24+00:00","breadcrumb":{"@id":"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.hsce.com.br\/camara-superior-do-carf-derruba-tributacao-de-creditos-presumidos-de-icms\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.hsce.com.br\/"},{"@type":"ListItem","position":2,"name":"C\u00e2mara Superior do Carf derruba tributa\u00e7\u00e3o de cr\u00e9ditos presumidos de ICMS"}]},{"@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\/1435","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=1435"}],"version-history":[{"count":1,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1435\/revisions"}],"predecessor-version":[{"id":1436,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1435\/revisions\/1436"}],"wp:attachment":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/media?parent=1435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/categories?post=1435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/tags?post=1435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}