{"id":5484,"date":"2022-08-22T16:12:13","date_gmt":"2022-08-22T19:12:13","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5484"},"modified":"2022-08-22T16:12:13","modified_gmt":"2022-08-22T19:12:13","slug":"stj-suspende-processos-aplicacoes-financeiras","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/stj-suspende-processos-aplicacoes-financeiras\/","title":{"rendered":"STJ suspende processos sobre incid\u00eancia do IRPJ e da CSLL em aplica\u00e7\u00f5es financeiras"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Na \u00faltima semana, em 16\/08\/2022, a Primeira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) afetou a discuss\u00e3o sobre a incid\u00eancia do IRPJ e da CSLL sobre a corre\u00e7\u00e3o monet\u00e1ria de aplica\u00e7\u00f5es financeiras \u00e0 sistem\u00e1tica dos recursos repetitivos e suspendeu todos os processos que tratam do assunto em todo o pa\u00eds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, a decis\u00e3o que ser\u00e1 firmada dever\u00e1 ser aplicada a todos os processos no territ\u00f3rio brasileiro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como o Supremo Tribunal Federal (STF) j\u00e1 se posicionou em algumas oportunidades que essa tem\u00e1tica n\u00e3o tem vi\u00e9s constitucional, quem dar\u00e1 a palavra final ser\u00e1 o STJ.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em linhas gerais, o que os contribuintes sustentam \u00e9 que os tributos n\u00e3o incidem sobre a corre\u00e7\u00e3o monet\u00e1ria porque essa verba n\u00e3o se trata de acr\u00e9scimo de renda ou lucro. J\u00e1 a Fazenda argumenta n\u00e3o h\u00e1 nenhuma norma que autoriza a tal n\u00e3o incid\u00eancia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A t\u00edtulo de curiosidade, \u00e9 importante lembrar que o STF, em decis\u00e3o recente, decidiu que a Selic (esp\u00e9cie de atualiza\u00e7\u00e3o monet\u00e1ria) n\u00e3o incide sobre a restitui\u00e7\u00e3o de tributos pagos a maior.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por se tratar de tem\u00e1ticas semelhantes, a expectativa dos contribuintes \u00e9 que o STJ reconhe\u00e7a a n\u00e3o incid\u00eancia de IRPJ e CSLL sobre a corre\u00e7\u00e3o monet\u00e1ria com base nas mesmas premissas adotadas pela Corte Superior.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Discuss\u00e3o sobre a incid\u00eancia do IRPJ e da CSLL sobre rendimentos de aplica\u00e7\u00f5es financeiras \u00e9 afetada \u00e0 sistem\u00e1tica dos recursos repetitivos pelo STJ.<\/p>\n","protected":false},"author":1,"featured_media":5485,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5484","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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