{"id":17099,"date":"2026-10-07T18:07:15","date_gmt":"2026-10-07T21:07:15","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/?p=17099"},"modified":"2026-10-07T18:07:15","modified_gmt":"2026-10-07T21:07:15","slug":"brazilian-supreme-court-rules-that-presumed-icms-tax-credits-should-not-be-included-in-the-pis-and-cofins-tax-base-theme-843","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/brazilian-supreme-court-rules-that-presumed-icms-tax-credits-should-not-be-included-in-the-pis-and-cofins-tax-base-theme-843\/","title":{"rendered":"Brazilian Supreme Court Rules That Presumed ICMS Tax Credits Should Not Be Included in the PIS and COFINS Tax Base (Theme 843)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">By <strong>Jo\u00e3o Vitor Oliveira Marques <\/strong>and <strong>Nataly Rebeca de Oliveira Ceschim<\/strong><br><br>In a judgment concluded on October 7, 2026, the Plenary of the Brazilian Supreme Court (STF) completed its analysis of Theme 843 under the general repercussion system (Extraordinary Appeal No. 835,818) and, by a 6\u20135 majority, ruled that presumed ICMS tax credits should not be included in the tax base of PIS and COFINS contributions. The Court established the following holding: <strong>\u201cThe inclusion of presumed credits of the Tax on the Circulation of Goods and Services (ICMS) in the tax base of COFINS and PIS is incompatible with the Federal Constitution.\u201d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The dispute concerned whether the Federal Government could levy PIS and COFINS on amounts arising from tax incentives granted by the States and the Federal District in the form of presumed ICMS tax credits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The prevailing opinion was originally delivered by Justice Marco Aur\u00e9lio, who held that presumed ICMS tax credits do not constitute new revenue or an increase in assets capable of being characterized as gross revenue or revenue for purposes of federal social contributions. According to the position adopted by the majority of the Court, the tax incentive represents a reduction in a state tax burden rather than the generation of revenue subject to federal taxation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Justices who supported this position also emphasized considerations related to Brazil\u2019s federal structure, finding that federal taxation of presumed ICMS tax credits would, in practice, reduce the effects of tax incentives lawfully granted by the States. Under this interpretation, allowing such taxation would enable the Federal Government to partially neutralize a state tax policy through the exercise of its own taxing authority.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accordingly, by ruling that the inclusion of presumed ICMS tax credits in the PIS and COFINS tax base is unconstitutional, the STF preserved the effectiveness of state tax incentives and provided greater legal certainty to taxpayers benefiting from such incentives.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong>Tax team at Marins Bertoldi Advogados<\/strong> continues to monitor developments related to this matter and remains available to provide any further clarification.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>By Jo\u00e3o Vitor Oliveira Marques and Nataly Rebeca de Oliveira Ceschim In a judgment concluded on October 7, 2026, the [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":17097,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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