{"id":58325,"date":"2025-05-21T12:51:58","date_gmt":"2025-05-21T15:51:58","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=58325"},"modified":"2025-10-28T11:22:16","modified_gmt":"2025-10-28T14:22:16","slug":"oh-ceus-oh-vida-oh-azar","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/oh-ceus-oh-vida-oh-azar\/","title":{"rendered":"Oh c\u00e9us! Oh vida! Oh azar!"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"58325\" class=\"elementor elementor-58325\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-3268b51b e-flex e-con-boxed e-con e-parent\" data-id=\"3268b51b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-660e4f95 elementor-widget elementor-widget-text-editor\" data-id=\"660e4f95\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>Como fica a situa\u00e7\u00e3o daquela empresa que ajuizou a\u00e7\u00e3o judicial, com a finalidade de ver reconhecido o direito de excluir o ICMS da base de c\u00e1lculo das contribui\u00e7\u00f5es ao PIS\/Cofins &#8211; a chamada &#8220;tese do s\u00e9culo&#8221; -, mas que obteve decis\u00e3o judicial definitiva desfavor\u00e1vel, transitada em julgada?<\/p>\n<p>Como se sabe, no julgamento do RE 574.706\/PR (tema STF 69), o STF determinou que o ICMS n\u00e3o deve ser inclu\u00eddo na base de c\u00e1lculo daquelas contribui\u00e7\u00f5es, uma vez que ele n\u00e3o constitui receita pr\u00f3pria das empresas, mas sim um valor que deve ser repassado aos Estados.<\/p>\n<p>Os efeitos dessa decis\u00e3o foram modulados pelo STF e passaram a valer para todos a partir de 16\/03\/2017, exceto para aqueles contribuintes que j\u00e1 possu\u00edssem a\u00e7\u00e3o pr\u00f3pria ajuizada anteriormente a tal data. Nesse caso excepcional, os contribuintes poderiam reaver os valores pagos indevidamente, de forma retroativa aos \u00faltimos 5 anos, a contar da data do ajuizamento da a\u00e7\u00e3o.<\/p>\n<p>Pois bem. Na Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 206\/2024, a Receita Federal esclareceu que contribuintes com decis\u00f5es judiciais desfavor\u00e1veis anteriores podem sim solicitar administrativamente a restitui\u00e7\u00e3o ou a compensa\u00e7\u00e3o do ind\u00e9bito, a partir de 16\/03\/2017 (!)<\/p>\n<p>Isso \u00e9 poss\u00edvel porque a decis\u00e3o do STF, com repercuss\u00e3o geral, anulou a efic\u00e1cia vinculante das decis\u00f5es judiciais anteriores que eram contr\u00e1rias a esse entendimento, permitindo aos contribuintes revisarem suas obriga\u00e7\u00f5es fiscais passadas, sem necessidade de apresenta\u00e7\u00e3o de a\u00e7\u00e3o rescis\u00f3ria.<\/p>\n<p>Algumas informa\u00e7\u00f5es complementares importantes:<\/p>\n<p>&#8211; o valor do ICMS a ser exclu\u00eddo deve ser aquele destacado no documento fiscal, garantindo que o c\u00e1lculo seja preciso e baseado em dados concretos;<br \/><br \/>&#8211; o valor total do ind\u00e9bito a ser restitu\u00eddo ou compensado administrativamente deve observar o limite temporal de 5 anos imposto pela legisla\u00e7\u00e3o tribut\u00e1ria (ou seja, pedidos apresentados em 2024 s\u00f3 podem retroagir at\u00e9 2019);<\/p>\n<p>&#8211; na SC Cosit n\u00ba 61\/2024, a Receita Federal vedou a possibilidade de exclus\u00e3o do adicional de ICMS (geralmente, de 2%) destinado aos Fundos de Combate \u00e0 Pobreza da base das contribui\u00e7\u00f5es sociais, por supostamente n\u00e3o possuir a mesma natureza jur\u00eddica do ICMS. H\u00e1 argumentos para rebater isso! Eita!<\/p>\n\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\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Como fica a situa\u00e7\u00e3o daquela empresa que ajuizou a\u00e7\u00e3o judicial, com a finalidade de ver reconhecido o direito de excluir o ICMS da base de c\u00e1lculo das contribui\u00e7\u00f5es ao PIS\/Cofins &#8211; a chamada &#8220;tese do s\u00e9culo&#8221; -, mas que obteve decis\u00e3o judicial definitiva desfavor\u00e1vel, transitada em julgada? Como se sabe, no julgamento do RE 574.706\/PR&hellip;<\/p>","protected":false},"author":2,"featured_media":58406,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[338],"tags":[],"class_list":["post-58325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-https-tributanaotributa-com-br-linkedin"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exclus\u00e3o ICMS PIS Cofins: receita da empresa protegida<\/title>\n<meta name=\"description\" content=\"Exclus\u00e3o ICMS PIS Cofins: Receita permite compensa\u00e7\u00e3o e restitui\u00e7\u00e3o do ind\u00e9bito para contribuintes com decis\u00f5es judiciais desfavor\u00e1veis.\" \/>\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\/oh-ceus-oh-vida-oh-azar\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exclus\u00e3o ICMS PIS Cofins: receita da empresa protegida\" \/>\n<meta property=\"og:description\" content=\"Exclus\u00e3o ICMS PIS Cofins: Receita permite compensa\u00e7\u00e3o e restitui\u00e7\u00e3o do ind\u00e9bito para contribuintes com decis\u00f5es judiciais desfavor\u00e1veis.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tributanaotributa.com.br\/en\/oh-ceus-oh-vida-oh-azar\/\" \/>\n<meta property=\"og:site_name\" content=\"Tributa N\u00e3o Tributa\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-21T15:51:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-28T14:22:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2025\/05\/11.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"F\u00e1bio Piovesan Bozza\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"F\u00e1bio Piovesan Bozza\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/tributanaotributa.com.br\/oh-ceus-oh-vida-oh-azar\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/oh-ceus-oh-vida-oh-azar\/\"},\"author\":{\"name\":\"F\u00e1bio Piovesan Bozza\",\"@id\":\"https:\/\/tributanaotributa.com.br\/#\/schema\/person\/460dcf1d815adf0fb9667b907e738d0e\"},\"headline\":\"Oh c\u00e9us! 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