{"id":888,"date":"2021-09-10T12:19:00","date_gmt":"2021-09-10T12:19:00","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=888"},"modified":"2021-10-01T12:20:57","modified_gmt":"2021-10-01T12:20:57","slug":"justica-federal-de-sp-exclui-pis-e-cofins-da-propria-base-de-calculo","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/justica-federal-de-sp-exclui-pis-e-cofins-da-propria-base-de-calculo\/","title":{"rendered":"Federal Court of SP excludes PIS and Cofins from its own calculation base"},"content":{"rendered":"<p>Just as ICMS should not be included in the calculation basis for PIS and Cofins, these contributions should also not be included in their own calculation bases, as they do not make up the companies&#039; revenue or gross income.<\/p>\n\n\n\n<p>With this understanding, the 14th Federal Civil Court of S\u00e3o Paulo granted a company in the industrial plastics sector the right not to include the amount of PIS and Cofins in the calculation basis of its own contributions. It also ordered the compensation of amounts unduly paid in the last five years.<\/p>\n\n\n\n<p>Judge Tatiana Pattaro Pereira applied the understanding established by the Federal Supreme Court in the \u201cthesis of the century\u201d \u2014 the exclusion of ICMS from the calculation basis of PIS and Cofins. The extension of this interpretation to similar hypotheses has already been adopted on other occasions, including by the Regional Federal Court of the 3rd Region itself.<\/p>\n\n\n\n<p>According to lawyer Thais Souza da Silva, a tax specialist at the law firm Lopes &amp; Castelo Sociedade de Advogados who represents the company, the understanding adopted by the STF should prevail, \u201csince the reasoning adopted applies entirely\u201d.<\/p>\n\n\n\n<p>5003772-59.2021.4.03.6100<\/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.conjur.com.br\/2021-set-10\/justica-federal-sp-exclui-pis-cofins-propria-base-calculo\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.conjur.com.br\/2021-set-10\/justica-federal-sp-exclui-pis-cofins-propria-base-calculo<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Assim como o ICMS n\u00e3o deve ser inclu\u00eddo na base de c\u00e1lculo do PIS e da Cofins, essas contribui\u00e7\u00f5es tamb\u00e9m n\u00e3o devem ser inclu\u00eddas nas suas pr\u00f3prias bases de c\u00e1lculo, j\u00e1 que n\u00e3o comp\u00f5em faturamento ou receita bruta das empresas. Com esse entendimento, a 14\u00aa Vara C\u00edvel Federal de S\u00e3o Paulo garantiu a uma empresa [&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":[90,182,102,181,89,183],"class_list":["post-888","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-cofins","tag-exclusao","tag-icms-2","tag-legislacaosp","tag-pis","tag-tesedoseculo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Justi\u00e7a Federal de SP exclui PIS e Cofins da pr\u00f3pria base de c\u00e1lculo - 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\/justica-federal-de-sp-exclui-pis-e-cofins-da-propria-base-de-calculo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Justi\u00e7a Federal de SP exclui PIS e Cofins da pr\u00f3pria base de c\u00e1lculo - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Assim como o ICMS n\u00e3o deve ser inclu\u00eddo na base de c\u00e1lculo do PIS e da Cofins, essas contribui\u00e7\u00f5es tamb\u00e9m n\u00e3o devem ser inclu\u00eddas nas suas pr\u00f3prias bases de c\u00e1lculo, j\u00e1 que n\u00e3o comp\u00f5em faturamento ou receita bruta das empresas. 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