{"id":57148,"date":"2024-12-12T12:33:22","date_gmt":"2024-12-12T15:33:22","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57148"},"modified":"2025-11-02T09:56:06","modified_gmt":"2025-11-02T12:56:06","slug":"a-tributacao-do-indebito-tributario-recuperado-por-acao-judicial","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-do-indebito-tributario-recuperado-por-acao-judicial\/","title":{"rendered":"The taxation of tax debt recovered through legal action"},"content":{"rendered":"
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Tributa\u00e7\u00e3o do Principal<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Em princ\u00edpio, n\u00e3o h\u00e1 incid\u00eancia de IRPJ\/CSLL ou de PIS\/Cofins sobre os ind\u00e9bitos tribut\u00e1rios. Somente IRPJ\/CSLL poder\u00e3o incidir se, nos per\u00edodos de apura\u00e7\u00e3o anteriores, tais valores tiverem sido deduzidos como despesa na apura\u00e7\u00e3o das respectivas bases (ADI 25\/03 e SD Cosit 19\/03).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Tributa\u00e7\u00e3o dos Juros<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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J\u00e1 quanto aos juros do ind\u00e9bito, o Fisco entende que devem incidir IRPJ\/CSLL e PIS\/Cofins por se tratar de “receita nova” (ADI 25\/2003). No entanto, o STF afastou a referida tributa\u00e7\u00e3o, para fins de IRPJ\/CSLL (Tema STF 962), observada a modula\u00e7\u00e3o de efeitos determinada (SC Cosit 308\/23). J\u00e1 para PIS\/Cofins, o STJ confirmou a respectiva incid\u00eancia (Tema STF 1.314 e Tema\u00a0 STJ 1.237).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Momento da incid\u00eancia (principal)-1<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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A defini\u00e7\u00e3o do momento de incid\u00eancia do IRPJ\/CSLL depende das circunst\u00e2ncias do caso. Quando a decis\u00e3o judicial define o valor do ind\u00e9bito, a incid\u00eancia (se houver) ser\u00e1 no tr\u00e2nsito em julgado da senten\u00e7a (ADI 25\/03). Se a decis\u00e3o no processo principal for il\u00edquida (n\u00e3o definir o valor), a incid\u00eancia ocorrer\u00e1 ou (i) no tr\u00e2nsito em julgado de embargos \u00e0 execu\u00e7\u00e3o opostos pela Fazenda por excesso de execu\u00e7\u00e3o; ou (ii) na data de expedi\u00e7\u00e3o de precat\u00f3rio, se a Fazenda n\u00e3o embargar (ADI 25\/03).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Momento da incid\u00eancia (principal)-2<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Ainda na hip\u00f3tese de decis\u00e3o il\u00edquida, caso o contribuinte pretenda realizar a compensa\u00e7\u00e3o administrativa do ind\u00e9bito, todo o valor dever\u00e1 ser tributado: ou (i) no momento da entrega da primeira declara\u00e7\u00e3o de compensa\u00e7\u00e3o (SC Cosit 183\/21); ou (ii) na escritura\u00e7\u00e3o cont\u00e1bil do ind\u00e9bito, o que ocorrer primeiro (SC Cosit 257\/24 e 308\/23).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Momento da incid\u00eancia (juros)<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Em rela\u00e7\u00e3o aos juros, o momento da incid\u00eancia de IRPJ\/CSLL e PIS\/Cofins segue a mesma regra prevista para o principal. Na ocorr\u00eancia de um dos eventos acima expostos, todo o valor correspondente aos juros acumulados at\u00e9 aquele momento deve ser oferecido \u00e0 tributa\u00e7\u00e3o. A tributa\u00e7\u00e3o dos valores incorridos a partir da\u00ed segue o regime de compet\u00eancia (ADI 25\/03; SD Cosit 19\/03).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

RFB's view and case law<\/p>","protected":false},"author":2,"featured_media":57155,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nTributa\u00e7\u00e3o do ind\u00e9bito tribut\u00e1rio: 5 pontos essenciais<\/title>\n<meta name=\"description\" content=\"Entenda a tributa\u00e7\u00e3o do ind\u00e9bito tribut\u00e1rio recuperado por a\u00e7\u00e3o judicial e saiba quando incidem IRPJ, CSLL, PIS e Cofins.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-do-indebito-tributario-recuperado-por-acao-judicial\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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