{"id":2043,"date":"2021-03-26T15:41:54","date_gmt":"2021-03-26T18:41:54","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/stf-pauta-para-29-de-abril-embargos-do-caso-sobre-icms-na-base-do-pis-cofins\/"},"modified":"2026-05-26T09:50:46","modified_gmt":"2026-05-26T12:50:46","slug":"brazilian-supreme-court-stf-schedules-for-april-29th-the-appeals-in-the-case-regarding-icms-a-brazilian-sales-tax-in-the-pis-cofins-brazilian-federal-social-security-contributions-tax-base","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/stf-pauta-para-29-de-abril-embargos-do-caso-sobre-icms-na-base-do-pis-cofins\/","title":{"rendered":"The Brazilian Supreme Court (STF) has scheduled for April 29th the hearing on appeals regarding the inclusion of ICMS (a Brazilian sales tax) in the PIS\/COFINS (Brazilian social security contributions) tax base."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2043\" class=\"elementor elementor-2043\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-358d24be e-flex e-con-boxed e-con e-parent\" data-id=\"358d24be\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3640df26 elementor-widget elementor-widget-text-editor\" data-id=\"3640df26\" data-element_type=\"widget\" data-e-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>The Brazilian Supreme Federal Court has scheduled for April 29th the hearing of the Declaratory Appeals filed by the National Treasury in Extraordinary Appeal No. 574.706\/PR, which concerns the exclusion of ICMS (a Brazilian state sales tax) from the calculation basis of PIS and COFINS (Brazilian federal social security contributions).<\/p>\n<p>\u00a0<\/p>\n\n<p>These appeals request the modulation of the effects of the ruling issued by the Supreme Court in 2017, which excluded ICMS (a Brazilian state tax) from the tax base of the aforementioned contributions.<\/p>\n<p>\u00a0<\/p>\n\n<p>In another move, the National Treasury wants the decision to take effect only after the Supreme Court rules on the appeals, arguing that the process has a huge impact on federal coffers.<\/p>\n<p>\u00a0<\/p>\n\n<p>Currently, the Regional Federal Courts, in their decisions, faithfully follow the thesis established by the Supreme Court, under the general repercussion regime, that: &quot;ICMS (a Brazilian state sales tax) does not form part of the calculation basis for the incidence of PIS and COFINS (federal social security contributions).&quot;.<\/p>\n<p>\u00a0<\/p>\n\n<p>News commented on by\u00a0<em>Pedro Guzenski<\/em><strong><em>,\u00a0<\/em><\/strong><em>Lawyer, graduated in Law in<\/em>\u00a0<em>2019 by the Catholic University of Santos, OAB\/SP No. 445.637.<\/em><\/p>\n<p>\u00a0<\/p>\n\n<p><em>Source: jota.info<\/em><\/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>O Supremo Tribunal Federal, marcou para o dia 29 de abril o julgamento dos Embargos de Declara\u00e7\u00e3o opostos pela Fazenda Nacional, no Recurso Extraordin\u00e1rio n\u00ba 574.706\/PR, cuja discuss\u00e3o gira acerca da exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS. \u00a0 Ditos Embargos pedem a modula\u00e7\u00e3o dos efeitos do ac\u00f3rd\u00e3o proferido pelo [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3199,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-2043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF pauta para 29 de abril embargos do caso sobre ICMS na base do PIS\/COFINS. | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/brazilian-supreme-court-stf-schedules-for-april-29th-the-appeals-in-the-case-regarding-icms-a-brazilian-sales-tax-in-the-pis-cofins-brazilian-federal-social-security-contributions-tax-base\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF pauta para 29 de abril embargos do caso sobre ICMS na base do PIS\/COFINS. | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal, marcou para o dia 29 de abril o julgamento dos Embargos de Declara\u00e7\u00e3o opostos pela Fazenda Nacional, no Recurso Extraordin\u00e1rio n\u00ba 574.706\/PR, cuja discuss\u00e3o gira acerca da exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS. \u00a0 Ditos Embargos pedem a modula\u00e7\u00e3o dos efeitos do ac\u00f3rd\u00e3o proferido pelo [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dbtesser.com.br\/en\/brazilian-supreme-court-stf-schedules-for-april-29th-the-appeals-in-the-case-regarding-icms-a-brazilian-sales-tax-in-the-pis-cofins-brazilian-federal-social-security-contributions-tax-base\/\" \/>\n<meta property=\"og:site_name\" content=\"DBTesser Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-26T18:41:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-26T12:50:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2021\/04\/stf.png\" \/>\n\t<meta property=\"og:image:width\" content=\"817\" \/>\n\t<meta property=\"og:image:height\" 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