{"version":"1.0","provider_name":"Chenut Advogados","provider_url":"https:\/\/chenut.online","author_name":"Administrador","author_url":"https:\/\/chenut.online\/author\/administrador\/","title":"STJ decide pela primeira vez, pela exclus\u00e3o do cr\u00e9dito presumido de ICMS do c\u00e1lculo do IR e da CSLL. - Chenut Advogados","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"0kaVZOcRTO\"><a href=\"https:\/\/chenut.online\/stj-decide-pela-primeira-vez-pela-exclusao-do-credito-presumido-de-icms-do-calculo-do-ir-e-da-csll\/\">STJ decide pela primeira vez, pela exclus\u00e3o do cr\u00e9dito presumido de ICMS do c\u00e1lculo do IR e da CSLL.<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/chenut.online\/stj-decide-pela-primeira-vez-pela-exclusao-do-credito-presumido-de-icms-do-calculo-do-ir-e-da-csll\/embed\/#?secret=0kaVZOcRTO\" width=\"600\" height=\"338\" title=\"&#8220;STJ decide pela primeira vez, pela exclus\u00e3o do cr\u00e9dito presumido de ICMS do c\u00e1lculo do IR e da CSLL.&#8221; &#8212; Chenut Advogados\" data-secret=\"0kaVZOcRTO\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! This file is auto-generated *\/\n!function(c,d){\"use strict\";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},c.wp.receiveEmbedMessage);else if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(!t);else if(!(t.secret||t.message||t.value));else if(\/[^a-zA-Z0-9]\/.test(t.secret));else{for(var r,s,a,i=d.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=d.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),l=0;l<n.length;l++)n[l].style.display=\"none\";for(l=0;l<i.length;l++)if(r=i[l],e.source!==r.contentWindow);else{if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(s=parseInt(t.value,10)))s=1e3;else if(~~s<200)s=200;r.height=s}if(\"link\"===t.message)if(s=d.createElement(\"a\"),a=d.createElement(\"a\"),s.href=r.getAttribute(\"src\"),a.href=t.value,!o.test(a.protocol));else if(a.host===s.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener(\"message\",c.wp.receiveEmbedMessage,!1),d.addEventListener(\"DOMContentLoaded\",t,!1),c.addEventListener(\"load\",t,!1);function t(){if(o);else{o=!0;for(var e,t,r,s=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),a=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),i=d.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<i.length;n++){if(!(r=(t=i[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(s||a)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>\n","thumbnail_url":null,"thumbnail_width":null,"thumbnail_height":null,"description":"[:br] O julgamento do RE 574706, em que o Supremo Tribunal Federal decidiu pela exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da Cofins, ao fundamento de que \u00a0o ICMS n\u00e3o se incorpora ao patrim\u00f4nio do contribuinte, constituindo mero ingresso de caixa destinado aos cofres p\u00fablicos, j\u00e1 reflete no julgamento de casos de teses que abordam teses an\u00e1logas, a exemplo do EREsp n\u00ba 1517492, em que a 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a decidiu, pela primeira vez, pela exclus\u00e3o do cr\u00e9dito presumido de ICMS do c\u00e1lculo do IR e da CSLL. Nesse sentido, e a t\u00edtulo de exemplo, a linha de racioc\u00ednio observada pela Min. Regina Helena, em que divergiu do Min. Relator Og Fernandes, no mencionado do EREsp n\u00ba 1517492, foi a seguinte; ora, se o ICMS n\u00e3o se incorpora ao patrim\u00f4nio do contribuinte, por certo que o \u201ccr\u00e9dito presumido de ICMS tamb\u00e9m n\u00e3o se incorpora ao patrim\u00f4nio do contribuinte, n\u00e3o pode ser considerado lucro\u201d (grifei). \u00c9 fato que o tema suscita debates sobre o exerc\u00edcio da compet\u00eancia tribut\u00e1ria&#8230; Percebe-se ent\u00e3o, se tratar de mais um importante ponto favor\u00e1vel aos contribuintes, j\u00e1 que segundo conclus\u00e3o de maioria da 1\u00aa Se\u00e7\u00e3o do STJ (a decis\u00e3o deu-se em [...]"}<!DOCTYPE html>
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