{"id":18363,"date":"2021-10-28T15:07:33","date_gmt":"2021-10-28T18:07:33","guid":{"rendered":"https:\/\/confirp.com.br\/?p=18363"},"modified":"2022-09-19T13:14:12","modified_gmt":"2022-09-19T16:14:12","slug":"para-supremo-nao-incide-ir-e-csll-sobre-taxa-selic-na-pagamentos-indebitos","status":"publish","type":"post","link":"https:\/\/confirp.com.br\/en\/para-supremo-nao-incide-ir-e-csll-sobre-taxa-selic-na-pagamentos-indebitos\/","title":{"rendered":"Para Supremo n\u00e3o incide IR e CSLL sobre taxa Selic na pagamentos ind\u00e9bitos"},"content":{"rendered":"<p>Em decis\u00e3o recente do Supremo Tribunal Federal (STF) ficou definido o entendimento de que a Uni\u00e3o deixe de exigir a incid\u00eancia do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) sobre a taxa Selic (juros de mora e corre\u00e7\u00e3o monet\u00e1ria) recebida pelo contribuinte na repeti\u00e7\u00e3o do ind\u00e9bito, isto \u00e9, na devolu\u00e7\u00e3o de um valor pago indevidamente.<\/p>\n<p>A vota\u00e7\u00e3o j\u00e1 estava correndo h\u00e1 algum tempo no Supremo e foi posta recentemente em pauta. A decis\u00e3o, por ter repercuss\u00e3o nos demais processos relacionados ao tema, ter\u00e1 grande impacto para as empresas.<\/p>\n<p>\u201cEssa era uma defini\u00e7\u00e3o que todos aguardavam, pois existia uma inseguran\u00e7a jur\u00eddica sobre o tema. A partir dessa decis\u00e3o, ficou definida a inconstitucionalidade da incid\u00eancia do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre Lucro L\u00edquido (CSLL) sobre os valores da corre\u00e7\u00e3o monet\u00e1ria, correspondente \u00e0 taxa de juros Selic, sobre valores recebidos em raz\u00e3o de pagamento a maior ou pagamento indevido de tributo federal. A maioria do Supremo seguiu assim a decis\u00e3o do Ministro DiasToffoli\u201d, explica Welinton Mota, diretor tribut\u00e1rio da Confirp <a href=\"https:\/\/confirp.com.br\/\">Consultoria Cont\u00e1bil em SP<\/a>.<\/p>\n<p>Ponto importante \u00e9 que a partir de 1996, a Selic tornou- se o \u00fanico \u00edndice de corre\u00e7\u00e3o monet\u00e1ria e juros aplic\u00e1vel no ressarcimento do d\u00e9bito. Todavia, em decis\u00e3o do TRF (Tribunal Regional Federal) da 4\u00aa regi\u00e3o, em julgamento, entendeu que o IR n\u00e3o pode incidir sobre os juros de mora, dada sua natureza indenizat\u00f3ria, nem sobre a corre\u00e7\u00e3o monet\u00e1ria, uma vez que esta n\u00e3o consiste em acr\u00e9scimo patrimonial. O mesmo entendimento sobre o IR tamb\u00e9m foi estendido \u00e0 CSLL.<\/p>\n<p>Assim, na decis\u00e3o do Supremo as empresas n\u00e3o precisam pagar mais IRPJ e CSLL sobre essa corre\u00e7\u00e3o Selic, o que abre uma oportunidade de recupera\u00e7\u00e3o de valores pagos a maior de IRPJ e CSLL nos \u00faltimos 5 anos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em decis\u00e3o recente do Supremo Tribunal Federal (STF) ficou definido o entendimento de que a Uni\u00e3o deixe de exigir a incid\u00eancia do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) sobre a taxa Selic (juros de mora e corre\u00e7\u00e3o monet\u00e1ria) recebida pelo contribuinte na repeti\u00e7\u00e3o do ind\u00e9bito, isto \u00e9, na devolu\u00e7\u00e3o de um valor pago indevidamente. A vota\u00e7\u00e3o j\u00e1 estava correndo h\u00e1 algum tempo no Supremo e foi posta recentemente em pauta. A decis\u00e3o, por ter repercuss\u00e3o nos demais processos relacionados ao tema, ter\u00e1 grande impacto para as empresas. \u201cEssa era uma defini\u00e7\u00e3o que todos aguardavam, pois existia uma inseguran\u00e7a jur\u00eddica sobre o tema. A partir dessa decis\u00e3o, ficou definida a inconstitucionalidade da incid\u00eancia do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre Lucro L\u00edquido (CSLL) sobre os valores da corre\u00e7\u00e3o monet\u00e1ria, correspondente \u00e0 taxa de juros Selic, sobre valores recebidos em raz\u00e3o de pagamento a maior ou pagamento indevido de tributo federal. A maioria do Supremo seguiu assim a decis\u00e3o do Ministro DiasToffoli\u201d, explica Welinton Mota, diretor tribut\u00e1rio da Confirp Consultoria Cont\u00e1bil em SP. Ponto importante \u00e9 que a partir de 1996, a Selic tornou- se o \u00fanico \u00edndice de corre\u00e7\u00e3o monet\u00e1ria e juros aplic\u00e1vel no ressarcimento do d\u00e9bito. Todavia, em decis\u00e3o do TRF (Tribunal Regional Federal) da 4\u00aa regi\u00e3o, em julgamento, entendeu que o IR n\u00e3o pode incidir sobre os juros de mora, dada sua natureza indenizat\u00f3ria, nem sobre a corre\u00e7\u00e3o monet\u00e1ria, uma vez que esta n\u00e3o consiste em acr\u00e9scimo patrimonial. O mesmo entendimento sobre o IR tamb\u00e9m foi estendido \u00e0 CSLL. Assim, na decis\u00e3o do Supremo as empresas n\u00e3o precisam pagar mais IRPJ e CSLL sobre essa corre\u00e7\u00e3o Selic, o que abre uma oportunidade de recupera\u00e7\u00e3o de valores pagos a maior de IRPJ e CSLL nos \u00faltimos 5 anos.<\/p>\n","protected":false},"author":24,"featured_media":18364,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[28,25,497],"tags":[],"class_list":["post-18363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-confirp-2","category-gestao-in-foco","category-nao-categorizado"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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