{"id":5374,"date":"2019-11-08T11:10:27","date_gmt":"2019-11-08T14:10:27","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=5374"},"modified":"2019-11-08T11:10:27","modified_gmt":"2019-11-08T14:10:27","slug":"csp-compensacao-sobre-aviso-previo-indenizado","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2019\/11\/08\/csp-compensacao-sobre-aviso-previo-indenizado\/","title":{"rendered":"CSP: COMPENSA\u00c7\u00c3O SOBRE AVISO PR\u00c9VIO INDENIZADO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O Superior Tribunal de Justi\u00e7a (STJ), ao julgar o Recurso Especial n\u00ba 1.230.957\/RS, no \u00e2mbito da sistem\u00e1tica do art. 543-C do C\u00f3digo de Processo Civil (CPC), afastou a incid\u00eancia das contribui\u00e7\u00f5es sociais previdenci\u00e1rias (CSP) sobre o aviso pr\u00e9vio indenizado.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Em raz\u00e3o do disposto no art. 19 da Lei n\u00ba 10.522, de 2002, na Portaria Conjunta PGFN\/RFB n\u00ba 1, de 2014, e na Nota PGFN\/CRJ n\u00ba 485, de 2016, a Secretaria da Receita Federal do Brasil (RFB) encontra-se vinculada ao referido entendimento.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Entretanto, a jurisprud\u00eancia vinculante n\u00e3o alcan\u00e7a o reflexo do aviso pr\u00e9vio indenizado no 13\u00ba sal\u00e1rio (gratifica\u00e7\u00e3o natalina), por possuir natureza remunerat\u00f3ria, conforme precedentes do pr\u00f3prio STJ.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Compensa\u00e7\u00e3o<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A pessoa jur\u00eddica que apurar cr\u00e9dito relativo \u00e0 contribui\u00e7\u00e3o previdenci\u00e1ria patronal, poder\u00e1 utiliz\u00e1-lo na compensa\u00e7\u00e3o de contribui\u00e7\u00f5es previdenci\u00e1rias correspondentes a per\u00edodos subsequentes, ou requerer a restitui\u00e7\u00e3o nos termos do Parecer Normativo Cosit\/RFB n\u00ba 1, de 31 de mar\u00e7o de 2017.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Bases: Lei n\u00ba 10.522, de 2002, art. 19, inciso V; Portaria Conjunta PGFN\/RFB n\u00ba 1, de 2014, art. 3\u00ba; Nota PGFN\/CRJ n\u00ba 485, de 2016 e Solu\u00e7\u00e3o de Consulta Disit\/SRRF 1.037\/2017.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Blog Guia Tribut\u00e1rio<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Superior Tribunal de Justi\u00e7a (STJ), ao julgar o Recurso [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-1oG","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/5374"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=5374"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/5374\/revisions"}],"predecessor-version":[{"id":5375,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/5374\/revisions\/5375"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=5374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=5374"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=5374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}