{"id":7710,"date":"2026-10-09T15:25:36","date_gmt":"2026-10-09T18:25:36","guid":{"rendered":"https:\/\/bvp.adv.br\/?p=7710"},"modified":"2026-10-09T15:33:42","modified_gmt":"2026-10-09T18:33:42","slug":"stf-exclui-creditos-presumidos-icms-pis-cofins","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/stf-exclui-creditos-presumidos-icms-pis-cofins\/","title":{"rendered":"Brazil\u2019s Federal Supreme Court Excludes Presumed ICMS Tax Credits from the PIS and Cofins Tax Bases | General Repercussion Theme No. 843"},"content":{"rendered":"<p><\/p>\n<div class=\"flex max-w-full flex-col relative gap-4 [&amp;&gt;div:has([data-free-thinking-preview-answer=true])+:is(.text-message,.relative:has(&gt;.text-message))]:-mt-2 grow\">\n<div class=\"TzNmiG_container gap-4 [&amp;&gt;div:has([data-free-thinking-preview-answer=true])+:is(.text-message,.relative:has(&gt;.text-message))]:-mt-2\" data-streaming-response-group=\"\">\n<div data-dil-submit-prewarm=\"request-6a9b1cf9-c450-83e9-96ca-babbb6e7501b-32\" data-message-id=\"4d60eff7-7851-4a4a-94d9-8cdfffcfd668\" data-message-author-role=\"assistant\" data-model-dil-v2-message=\"\">\n<div>\n<div class=\"puik-root not-prose not-markdown\" data-dil-widget-copy-target=\"\" data-dil-chart-clipboard-alt=\"Gr\u00e1fico\" data-theme=\"dark\">\n<div class=\"fv0XaG_DilRenderer fv0XaG_DilResponseRoot J4E5kq_Reveal dil-first-visible-layout w-full max-w-full\" dir=\"auto\" data-d-inline-reveal=\"\" data-d-direction=\"col\">\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">On <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">October <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">7, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">2026, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Brazil\u2019s <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Federal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Supreme <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Court <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">(STF) <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">concluded <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">its <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ruling <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">on <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">merits <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><strong>Extraordinary Appeal No. 835,818 <\/strong><span data-d-text-flow=\"word\" data-d-stream-word=\"\">(<strong><a href=\"https:\/\/portal.stf.jus.br\/jurisprudenciaRepercussao\/verAndamentoProcesso.asp?incidente=4630911&amp;numeroProcesso=835818&amp;classeProcesso=RE&amp;numeroTema=843\" target=\"_blank\" rel=\"noopener\">General <\/a><\/strong><\/span><strong>Repercussion Theme No. <\/strong><span data-d-text-flow=\"word\" data-d-stream-word=\"\"><strong>843<\/strong>). <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">By <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">majority <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">vote, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Court <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">held <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">that <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">presumed <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ICMS <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credits, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">amounts <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">that <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">may <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">be <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">deducted <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">from <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">due <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">under <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">applicable <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">legislation, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cannot <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">be <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">included <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">in <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">bases <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Social <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Integration <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Program <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">(PIS) <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Contribution <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">for <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Social <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Security <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Financing <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">(Cofins).<\/span><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">The <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">general <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">repercussion <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">thesis <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">established <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">by <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Court <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">was <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">as <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">follows:<\/span><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-font-style=\"italic\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">The <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">inclusion <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">presumed <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credits <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">on <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Circulation <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Goods <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Services <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">(ICMS) <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">in <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">bases <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Cofins <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">PIS <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contribution <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">is <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">incompatible <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">with <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Federal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Constitution.<\/span><\/span><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">The <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">majority\u2019s <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reasoning <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">was <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">based <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">on <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">premise <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">that <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">presumed <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ICMS<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credits <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">do <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">not <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">represent <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">newly <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">generated <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">wealth <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">or <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">revenue <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">belonging <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">to <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">companies. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Rather, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">they <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">constitute <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">legitimate <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">mechanisms <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">incentives <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">subnational <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">expenditure. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">From <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">this <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">perspective, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">allowing <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">federal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contributions <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">to <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">be <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">levied <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">on <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">these <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">amounts <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">would <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">undermine <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">fiscal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">policies <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">established <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">by <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">States<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Federal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">District<\/span><\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">compromising <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">balance <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Brazil\u2019s <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">federal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">system.<\/span><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">In <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">practical <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">terms, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">it <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">is <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">important <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">to <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">emphasize <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">that <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">thesis <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">is <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">strictly <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">limited <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">to <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">presumed <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ICMS <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credits<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">granted <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">by <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">States<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Federal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">District<\/span><\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">It <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">does <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">not <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">automatically <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">extend <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">to <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">other <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">types <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">benefits, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">such <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">as <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">exemptions, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reductions <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">in <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">base, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">deferrals, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">or <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">general <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">subsidies.<\/span><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">The <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ruling <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">is <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">relevant <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">to <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">companies <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">that <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">have <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">actually <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">included <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">presumed <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credits <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">in <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">their <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">calculation <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">PIS<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Cofins<\/span><\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">However, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">it <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">does <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">not <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">provide <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">for <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">immediate <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">refunds <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">or <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">offsets, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">determine <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credit <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">amounts <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">in <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">advance, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">or <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">eliminate <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">need <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">to <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">verify <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">each <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">taxpayer\u2019s <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">regime, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">relevant <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">periods, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">accounting <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">records, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">supporting <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">documentation, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">procedural <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">status.<\/span><\/p>\n<h4 data-d-component=\"text\"><\/h4>\n<h4 class=\"w6asjq_TextBase _85PZeG_Text\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">What <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Changes <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">for <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Companies<\/span><\/span><\/h4>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">The <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ruling <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">constitutes <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">a <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">leading <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">binding <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">judicial <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">precedent <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">for <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">related <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">disputes. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">The <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">judgment <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">does <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">not<\/span><\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">in <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">itself, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">establish <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">an <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">immediately <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">enforceable <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">certain <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credit, <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">does <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">not<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">result <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">in <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">an <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">immediate <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">refund, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">does <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">not<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">automatically <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">authorize <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">offsets <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">without <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">prior <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">completion <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">legally <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">required <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">procedures.<\/span><\/p>\n<h4 data-d-component=\"text\"><\/h4>\n<h4 class=\"w6asjq_TextBase _85PZeG_Text\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Application <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Effects: <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">What <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Should <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Not <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Be <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Assumed<\/span><\/span><\/h4>\n<div class=\"_6IUVGW_TableFrame\" data-d-column-sizing=\"auto\" data-d-component=\"table\">\n<table class=\"_6IUVGW_Table\" data-d-column-sizing=\"auto\" data-d-dividers=\"\">\n<tbody>\n<tr data-d-component=\"table-row\">\n<th scope=\"col\" data-d-component=\"table-cell\" data-d-valign=\"start\">\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Covered <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">by <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Theme <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">No. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">843<\/span><\/span><\/p>\n<\/th>\n<th scope=\"col\" data-d-component=\"table-cell\" data-d-valign=\"start\">\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Automatic <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Extension <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Should <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Not <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Be <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Assumed<\/span><\/span><\/p>\n<\/th>\n<\/tr>\n<tr data-d-component=\"table-row\">\n<td data-d-component=\"table-cell\" data-d-valign=\"start\">\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Presumed <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ICMS <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credits<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">validly <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">granted <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">by <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">States <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">or <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Federal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">District.<\/span><\/p>\n<\/td>\n<td data-d-component=\"table-cell\" data-d-valign=\"start\">\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Other <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ICMS <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">incentives<\/span><\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">such <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">as <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">exemptions, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">non-taxation, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">rate <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">or <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax-base <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reductions, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">deferrals.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr data-d-component=\"table-row\">\n<td data-d-component=\"table-cell\" data-d-valign=\"start\">\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">items <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">expressly <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">classified <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">as <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">presumed <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credits<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">under <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">applicable <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">legislation <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">in <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">records.<\/span><\/p>\n<\/td>\n<td data-d-component=\"table-cell\" data-d-valign=\"start\">\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Financial <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">subsidies, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">federal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">incentives<\/span><\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">or <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">PIS\/Cofins <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credits <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">governed <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">by <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">specific <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">legislation.<\/span><\/p>\n<\/td>\n<\/tr>\n<tr data-d-component=\"table-row\">\n<td data-d-component=\"table-cell\" data-d-valign=\"start\">\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Companies <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">whose <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">transactions <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">qualify <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">for <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">the <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">presumed <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ICMS <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credit<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">incentive, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">subject <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">to <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">documentary <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">evidence.<\/span><\/p>\n<\/td>\n<td data-d-component=\"table-cell\" data-d-valign=\"start\">\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Tax <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">credits <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">without <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">supporting <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">documentation<\/span><\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reconciled <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">calculation <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">schedules, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">or <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">prior <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">compliance <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">validation.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">The <\/span><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">BVP <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Advogados<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">team <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">remains <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">available <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">to <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">conduct <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">an <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">individualized <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">technical <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">assessment <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">of <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">each <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">company\u2019s <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">circumstances <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">and <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">provide <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">guidance <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">on <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">any <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">appropriate <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">measures, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">in <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">strict <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">accordance <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">with <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">applicable <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">law.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex min-h-[46px] justify-start\"><\/div>\n<div class=\"pointer-events-none -mb-px h-px w-full opacity-0\" aria-hidden=\"true\"><\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>On October 7, 2026, Brazil\u2019s Federal Supreme Court (STF) concluded its ruling on the merits of Extraordinary Appeal No. 835,818 (General Repercussion Theme No. 843). [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"class_list":["post-7710","post","type-post","status-publish","format-standard","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF exclui cr\u00e9ditos presumidos de ICMS do PIS e da Cofins | Tema 843<\/title>\n<meta name=\"description\" content=\"Entenda a decis\u00e3o do STF no Tema 843 sobre a exclus\u00e3o dos cr\u00e9ditos presumidos de ICMS da base de c\u00e1lculo do PIS e da Cofins e seus efeitos para as empresas.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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