Na \u00faltima sexta-feira (18\/10), o STF reconheceu a exist\u00eancia de repercuss\u00e3o geral em rela\u00e7\u00e3o \u00e0 inclus\u00e3o da Contribui\u00e7\u00e3o ao PIS e \u00e0 COFINS na pr\u00f3pria base de c\u00e1lculo desses tributos (RE 1.233.096). A discuss\u00e3o segue a mesma l\u00f3gica adotada em casos muito similares que tratam da possibilidade de exclus\u00e3o do ICMS (Tema 69) e do ISS (Tema 118) da base de c\u00e1lculo das mencionadas contribui\u00e7\u00f5es.<\/p>\n\n\n\n
A expectativa \u00e9 de que o STF adote o mesmo posicionamento firmado no julgamento do RE 574.706, pelo qual declarou inconstitucional a inclus\u00e3o do ICMS na base de c\u00e1lculo da Contribui\u00e7\u00e3o ao PIS e da COFINS.<\/p>\n\n\n
<\/p>\n\n\n
MARINS BERTOLDI ADVOGADOS<\/strong><\/p>\n\n\n\n \u00c1rea de Direito Tribut\u00e1rio<\/p>\n\n\n\n (O presente material tem car\u00e1ter meramente informativo, n\u00e3o devendo ser interpretado para qualquer finalidade como aconselhamento legal. A equipe do Marins Bertoldi Advogados permanece \u00e0 disposi\u00e7\u00e3o de seus clientes para qualquer esclarecimento necess\u00e1rio sobre os temas abordados acima).<\/p>\n\n\n <\/p>\n\n","protected":false},"excerpt":{"rendered":" Na \u00faltima sexta-feira (18\/10), o STF reconheceu a exist\u00eancia de repercuss\u00e3o geral em rela\u00e7\u00e3o \u00e0 inclus\u00e3o da Contribui\u00e7\u00e3o ao PIS […]<\/p>\n","protected":false},"author":1,"featured_media":2517,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"wds_primary_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2516","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nao-categorizado"],"_links":{"self":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/2516","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/comments?post=2516"}],"version-history":[{"count":0,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/2516\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media\/2517"}],"wp:attachment":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media?parent=2516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/categories?post=2516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/tags?post=2516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}