The Superior Court of Justice (STJ) has scheduled for judgment on June 20, 2024, discussions with significant tax impact, materialized in repetitive Themes Nos. 997, 1,231, 1,237, and 1,252.
Theme No. 997 discusses the legality of infralegal acts establishing a maximum limit for the granting of simplified installment plans (established by Law No. 10,522/2002).
Theme No. 1,231 will see the Superior Court decide on the possibility of crediting, within the scope of the non-cumulative regime of the PIS and COFINS contributions, the amounts that the taxpayer, as a substituted taxpayer, pays to the substitute taxpayer as reimbursement for the collection of ICMS-substitution (ICMS-ST).
In Theme No. 1,237, the controversy lies in the incidence of PIS and COFINS contributions on interest amounts, calculated by the SELIC rate, received due to the repetition of undue tax payments, the return of judicial deposits, or payments made by clients in arrears.
Finally, Theme No. 1,252 will have the STJ decide on the incidence of Social Security Contributions on amounts paid by the employer as an additional payment for unhealthy work conditions.
The Tax Law Team at Marins Bertoldi Advogados is closely monitoring the developments of these judgments and is available to clarify any doubts regarding the topics, as well as to deepen the analyses within each business reality.
By Enrique Grimberg Kohane
