STJ Analyzes Relevant Themes To Taxpayers

Last Wednesday (04/26), the Superior Court of Justice (STJ) ruled on important tax issues with relevant effects for taxpayers:

• The exclusion of ICMS (State VAT) tax benefits from the IRPJ (Income Tax) and CSLL (Contributions on Net Profit) taxable basis.
• The levy of IRPJ and CSLL upon amounts received as interest (Selic)

The exclusion of the ICMS-ST from the Contributions to PIS and COFINS taxable basis was also docket for trial, but the Court did not initiated its judgment.

IRPJ/CSLL ON ICMS BENEFITS – A NEW NOVEL BEGINS

The 1st Section of the STJ analyzed, on April 26, the Special Appeals 1945110/RS and 1987158/SC, related to the Theme 1182 of Repetitive Matters, and whereby was discussed the possibility of excluding the ICMS (State VAT) benefits from the IRPJ and CSLL (Income Tax and Contributions on Net Profit) taxable basis.