{"id":1779,"date":"2019-04-24T13:04:46","date_gmt":"2019-04-24T16:04:46","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=1779"},"modified":"2019-04-24T13:04:46","modified_gmt":"2019-04-24T16:04:46","slug":"stj-julgara-incidencia-de-icms-na-base-de-calculo-do-irpj-e-da-csll","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2019\/04\/24\/stj-julgara-incidencia-de-icms-na-base-de-calculo-do-irpj-e-da-csll\/","title":{"rendered":"STJ JULGAR\u00c1 INCID\u00caNCIA DE ICMS NA BASE DE C\u00c1LCULO DO IRPJ E DA CSLL"},"content":{"rendered":"<p style=\"text-align: justify\"><span style=\"font-family: arial, helvetica, sans-serif\">A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a julgar\u00e1 a possibilidade de inclus\u00e3o de valores do ICMS nas bases de c\u00e1lculo do Imposto de Renda de Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL), quando apurados pela sistem\u00e1tica do lucro presumido.<\/span><!--more--><\/p>\n<p style=\"text-align: justify\"><span style=\"font-family: arial, helvetica, sans-serif\">Para definir a quest\u00e3o, o colegiado afetou tr\u00eas recursos especiais, de relatoria da ministra Regina Helena Costa, que ser\u00e3o julgados sob o rito dos recursos repetitivos.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-family: arial, helvetica, sans-serif\">Os processos foram indicados pelo Tribunal Regional Federal da 4\u00aa Regi\u00e3o como representativos de controv\u00e9rsia, com base no artigo 1.036, par\u00e1grafo 1\u00ba, do C\u00f3digo de Processo Civil.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-family: arial, helvetica, sans-serif\">Com a decis\u00e3o foi determinada a suspens\u00e3o do tr\u00e2mite em territ\u00f3rio nacional de todos os processos pendentes, individuais ou coletivos, que versem sobre a quest\u00e3o controvertida, at\u00e9 a defini\u00e7\u00e3o da tese pela 1\u00aa Se\u00e7\u00e3o. Com informa\u00e7\u00f5es da Assessoria de Imprensa do STJ.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-family: arial, helvetica, sans-serif\">Clique aqui para ler o ac\u00f3rd\u00e3o da afeta\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-family: arial, helvetica, sans-serif\">REsp 1.767.631<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-family: arial, helvetica, sans-serif\">REsp 1.772.634<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-family: arial, helvetica, sans-serif\">REsp 1.772.470<\/span><\/p>\n<p style=\"text-align: justify\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>FONTE: Conjur<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a julgar\u00e1 a [&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-sH","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1779"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1779"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1779\/revisions"}],"predecessor-version":[{"id":1780,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1779\/revisions\/1780"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=1779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=1779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}