{"id":2144,"date":"2020-07-01T11:00:13","date_gmt":"2020-07-01T14:00:13","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/supremo-tribunal-federal-decide-e-devida-a-restituicao-de-pis-e-cofins-recolhidos-a-mais\/"},"modified":"2026-05-26T14:21:13","modified_gmt":"2026-05-26T17:21:13","slug":"the-supreme-federal-court-has-ruled-that-the-restitution-of-excess-pis-and-cofins-taxes-is-due","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/supremo-tribunal-federal-decide-e-devida-a-restituicao-de-pis-e-cofins-recolhidos-a-mais\/","title":{"rendered":"Supreme Federal Court rules: restitution of PIS and COFINS taxes collected in excess is due."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2144\" class=\"elementor elementor-2144\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b020672 e-flex e-con-boxed e-con e-parent\" data-id=\"3b020672\" 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-77609230 elementor-widget elementor-widget-text-editor\" data-id=\"77609230\" 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><em>Regarding the case:<\/em><\/p>\n\n<p>According to the Minister, when the taxable event does not occur, or if its occurrence is found to be different from what was presumed, the right to a refund arises, insofar as... <em><strong>It is inappropriate to dissociate tax collection from the taxable event, from the legal relationship that governs that same collection. It is improper to enhance a legal fiction to, under the pretext of serving the collection technique, enshrine and condone true illicit enrichment, in which an undue amount is received by the one who is compelled to set an example.<\/strong><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p>Finally, it was stated that the State cannot appropriate amounts that do not correspond, considering the basis of incidence and the rate of contributions, as well as the collection regimes, to the tax actually due.,<strong> concluding that <\/strong><em><strong>The initial collection is done by estimate, and all estimates are provisional, followed by the appropriate adjustment once the value of the legal transaction is known.<\/strong><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p>News source: <a href=\"https:\/\/www.conjur.com.br\/2020-jun-27\/devida-restituicao-pis-cofins-recolhidos-decide-stf\">Conjur<\/a><\/p>\n<p>\u00a0<\/p>\n\n<p><em>News commented on by <\/em><strong><em>Laura Ivasco,<\/em><\/strong><em> Specialist Lawyer, OAB: 312.237, Graduated in 2010 from Anhanguera University\/SP, Area of expertise: Customs Law, Foreign Trade.<\/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>Do caso: De acordo com o Ministro, quando n\u00e3o se verifica o fato gerador, ou se constatada a ocorr\u00eancia de modo diverso do presumido, surge o direito \u00e0 devolu\u00e7\u00e3o dos valores, na medida em que descabe dissociar recolhimento de tributo de fato gerador, de rela\u00e7\u00e3o jur\u00eddica que norteie esse mesmo recolhimento. Impr\u00f3prio \u00e9 potencializar uma [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3506,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[110,178,182,285,392,448,470,490,494],"class_list":["post-2144","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-cofins","tag-direito-aduaneiro","tag-direito-tributario","tag-imposto","tag-pis","tag-restituicao","tag-substituicao-tributaria","tag-tributacao","tag-tributo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Supremo Tribunal Federal decide: \u00e9 devida a restitui\u00e7\u00e3o de PIS e COFINS recolhidos a mais | 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\/the-supreme-federal-court-has-ruled-that-the-restitution-of-excess-pis-and-cofins-taxes-is-due\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supremo Tribunal Federal decide: \u00e9 devida a restitui\u00e7\u00e3o de PIS e COFINS recolhidos a mais | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"Do caso: De acordo com o Ministro, quando n\u00e3o se verifica o fato gerador, ou se constatada a ocorr\u00eancia de modo diverso do presumido, surge o direito \u00e0 devolu\u00e7\u00e3o dos valores, na medida em que descabe dissociar recolhimento de tributo de fato gerador, de rela\u00e7\u00e3o jur\u00eddica que norteie esse mesmo recolhimento. 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