{"id":2793,"date":"2026-09-16T18:17:20","date_gmt":"2026-09-16T18:17:20","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2793"},"modified":"2026-09-16T18:17:20","modified_gmt":"2026-09-16T18:17:20","slug":"icms-difal-nao-compoe-a-base-do-pis-cofins-decide-stj","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/icms-difal-nao-compoe-a-base-do-pis-cofins-decide-stj\/","title":{"rendered":"ICMS-Difal (a differential tax on goods and services) is not included in the PIS\/Cofins tax base, STJ (Superior Court of Justice) decides."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Por unanimidade, a 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) decidiu que o Diferencial de Al\u00edquotas do ICMS (Difal) n\u00e3o integra a base de c\u00e1lculo do PIS e da Cofins. A tese firmada sob o rito dos repetitivos aplicou o mesmo entendimento firmado no Tema 69 de repercuss\u00e3o geral do Supremo Tribunal Federal (STF), que tamb\u00e9m entendeu pela exclus\u00e3o do ICMS \u201cpr\u00f3prio\u201d da base das contribui\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O colegiado aplicou \u00e0 tese tamb\u00e9m a modula\u00e7\u00e3o firmada pelo Supremo, com efeitos v\u00e1lidos a partir de 15 de mar\u00e7o de 2017, data de julgamento de m\u00e9rito no STF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A vit\u00f3ria dos contribuintes no processo j\u00e1 era esperada, visto que ambas na 1\u00aa (REsp 2128785\/RS) e 2\u00aa Turma (REsp 2133516\/PR) de Direito P\u00fablico do STJ j\u00e1 tinham precedentes nesse sentido. A afeta\u00e7\u00e3o dos recursos como repetitivo foi feita devido a controv\u00e9rsias que surgiram nos Tribunais Regionais Federais (TRFs).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pesquisa feita por escrit\u00f3rios de advocacia por meio da Juit, plataforma de jurisprud\u00eancia e jurimetria, mostra que havia um cen\u00e1rio dividido nos TRFs. Num universo de 310 decis\u00f5es dos TRF2, TRF3, TRF4 e TRF5, coletadas entre outubro de 2018 e junho de 2025, 53,9% (167 decis\u00f5es) mantinham a inclus\u00e3o do tributo, enquanto 46,1% (143 decis\u00f5es) determinavam sua exclus\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Segundo o levantamento, 59,4% das decis\u00f5es dos TRFs citam o Tema 69 do STF. Agora, todo o Judici\u00e1rio ser\u00e1 obrigado a aplicar a decis\u00e3o do STJ.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em sustenta\u00e7\u00e3o oral, o procurador da Fazenda Nacional Leonardo Quintas Furtado apontou que a pr\u00f3pria Procuradoria j\u00e1 atuava na perspectiva de que n\u00e3o havia motivo para diferenciar ICMS pr\u00f3prio e o ICMS Difal, e que caberia a aplica\u00e7\u00e3o do Tema 69. O representante da Uni\u00e3o pediu, apenas, a observ\u00e2ncia tamb\u00e9m da modula\u00e7\u00e3o de efeitos para resguardar o poder p\u00fablico.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cN\u00e3o \u00e9 o caso de aplica\u00e7\u00e3o das raz\u00f5es de decidir do Tema 69. Aqui se trata da aplica\u00e7\u00e3o do pr\u00f3prio tema. Portanto, considerando a atual posi\u00e7\u00e3o institucional e a consequente aus\u00eancia de oposi\u00e7\u00e3o quanto ao m\u00e9rito, o que a Fazenda Nacional requer apenas \u00e9 que seja destacado, na tese a ser fixada, a necessidade de que tamb\u00e9m se observem os mesmos par\u00e2metros fixados pelo STF no Tema 69 de repercuss\u00e3o geral\u201d, pediu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O processo em tramita\u00e7\u00e3o \u00e9 o REsp 2174178\/SC (Tema 1372).<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Source:&nbsp;<a href=\"https:\/\/www.jota.info\/\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Por unanimidade, a 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) decidiu que o Diferencial de Al\u00edquotas do ICMS (Difal) n\u00e3o integra a base de c\u00e1lculo do PIS e da Cofins. A tese firmada sob o rito dos repetitivos aplicou o mesmo entendimento firmado no Tema 69 de repercuss\u00e3o geral do Supremo Tribunal Federal (STF), [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":2729,"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":[191,90,637,1132,113,251,720,761,748,102,1856,689,89,956,100,155,1857,1044],"class_list":["post-2793","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-basedecalculo","tag-cofins","tag-contenciosotributario","tag-contribuintes","tag-creditotributario","tag-difal","tag-direitotributario","tag-exclusaodoicms","tag-fazendanacional","tag-icms-2","tag-icmsdifal","tag-jurisprudenciatributaria","tag-pis","tag-piscofins","tag-stf-2","tag-stj-2","tag-tema1372","tag-tema69"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ICMS-Difal n\u00e3o comp\u00f5e a base do PIS\/Cofins, decide STJ - 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\/icms-difal-nao-compoe-a-base-do-pis-cofins-decide-stj\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ICMS-Difal n\u00e3o comp\u00f5e a base do PIS\/Cofins, decide STJ - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por unanimidade, a 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) decidiu que o Diferencial de Al\u00edquotas do ICMS (Difal) n\u00e3o integra a base de c\u00e1lculo do PIS e da Cofins. 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