O Superior Tribunal de Justi\u00e7a (STJ) retomar\u00e1, na sess\u00e3o do dia 13\/03\/2024, o julgamento do Tema 1.079, a fim de definir se \u00e9 devida a limita\u00e7\u00e3o a 20 sal\u00e1rios-m\u00ednimos da base de c\u00e1lculo das contribui\u00e7\u00f5es destinadas a terceiros (a exemplo de SENAI, SESI, SESC e SENAC).<\/p>\n
O processo volta \u00e0 discuss\u00e3o, ap\u00f3s a Relatora Regina Helena Costa pedir vistas para a an\u00e1lise dos argumentos lan\u00e7ados no voto do Ministro Mauro Campbell, quem tamb\u00e9m votou pela impossibilidade da pretensa limita\u00e7\u00e3o da base de c\u00e1lculo das contribui\u00e7\u00f5es em comento, por\u00e9m por meio de argumentos distintos em rela\u00e7\u00e3o \u00e0queles adotados pela Ministra Relatora do caso.<\/p>\n
Sendo assim, essa retomada do julgamento representa uma nova fase importante para os contribuintes afetados por essa discuss\u00e3o, sendo que nessa oportunidade pode ser definitivamente julgada referida mat\u00e9ria, inclusive no que se refere \u00e0 modula\u00e7\u00e3o dos efeitos da tese a ser adotada.<\/p>\n
O N\u00facleo de Direito Tribut\u00e1rio do Marins Bertoldi Advogados permanece atento aos desdobramentos da quest\u00e3o e se coloca \u00e0 disposi\u00e7\u00e3o para sanar eventuais d\u00favidas sobre o tema e aprofund\u00e1-lo dentro de cada realidade empresarial.<\/p>\n
Por Enrique Grimberg Kohane e Gabriel Henrique Santos Nunes <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" O Superior Tribunal de Justi\u00e7a (STJ) retomar\u00e1, na sess\u00e3o do dia 13\/03\/2024, o julgamento do Tema 1.079, a fim de […]<\/p>\n","protected":false},"author":1,"featured_media":3446,"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":[11],"tags":[],"class_list":["post-3229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informativos"],"_links":{"self":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/3229","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=3229"}],"version-history":[{"count":0,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/3229\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media\/3446"}],"wp:attachment":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media?parent=3229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/categories?post=3229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/tags?post=3229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}