{"id":2158,"date":"2020-06-10T10:08:49","date_gmt":"2020-06-10T13:08:49","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/simples-nacional-empresas-tem-imunidade-sobre-exportacoes-tema-207-stf\/"},"modified":"2026-08-18T15:06:38","modified_gmt":"2026-08-18T18:06:38","slug":"brazilian-companies-operating-under-the-simplified-national-tax-regime-have-immunity-on-exports-stf-ruling-207","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/simples-nacional-empresas-tem-imunidade-sobre-exportacoes-tema-207-stf\/","title":{"rendered":"Simples Nacional: companies have immunity on exports (STF Topic 207)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2158\" class=\"elementor elementor-2158\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3924f6e7 e-flex e-con-boxed e-con e-parent\" data-id=\"3924f6e7\" 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-63812eab elementor-widget elementor-widget-text-editor\" data-id=\"63812eab\" 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>In a recent ruling, by majority vote, the Plenary of the Supreme Federal Court (STF) concluded that taxpayers opting for the Simples Nacional (Simplified National Tax Regime) are entitled to... <strong>tax immunities<\/strong> as provided for in the Federal Constitution, except in the cases of Social Contribution on Net Profit (CSLL) and contribution on salary (PIS).<\/p>\n<p>\u00a0<\/p>\n\n<p>The judgment of Extraordinary Appeal (RE) 598468 took place between May 15, 2020 and May 21, 2020, through a virtual plenary session, in accordance with the recognized general repercussion:<\/p>\n<p>\u00a0<\/p>\n\n<p><strong>\u201cTOPIC 207 \u2013 Recognition of the tax immunities provided for in articles 149, \u00a7 2, I and 153, \u00a7 3, III, of the Federal Constitution for taxpayers opting for the SIMPLES regime.\u201d<\/strong><\/p>\n<p>\u00a0<\/p>\n\n<p>Therefore, after this important judgment, those who opted for <strong>Simples Nacional<\/strong>They have benefited and now have tax exemptions related to revenues from exports and operations that send manufactured products abroad.<\/p>\n<p>\u00a0<\/p>\n\n<p>See more at: <a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/simples-nacional-empresas-tem-imunidade-sobre-exportacoes-diz-stf-26052020\">JOTA<\/a><\/p>\n<p>\u00a0<\/p>\n\n<p>News commented on by <strong>Anna Gabriela, <\/strong><em>Lawyer, graduated in Law in 2012 from the Professor Dam\u00e1sio de Jesus Law School. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 348.552.<\/em><a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/industria-stf-julgamento-05062020\">A<\/a><\/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>Em recente julgamento, por maioria dos votos, o Plen\u00e1rio do Supremo Tribunal Federal (STF) concluiu que os contribuintes optantes pelo Simples Nacional t\u00eam direito \u00e0s imunidades tribut\u00e1rias previstas na Constitui\u00e7\u00e3o Federal, exceto nas hip\u00f3teses de Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) e contribui\u00e7\u00e3o sobre o sal\u00e1rio (PIS). \u00a0 O julgamento do Recurso Extraordin\u00e1rio (RE) [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2157,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[116,118,120,178,182,220,224,225,291,292,293,459,466],"class_list":["post-2158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-comercio-exterior","tag-comercio-internacional","tag-comex","tag-direito-aduaneiro","tag-direito-tributario","tag-exportacao","tag-exportacoes","tag-exportador","tag-imunidade","tag-imunidade-de-exportacao","tag-imunidade-tributaria","tag-simples-nacional","tag-stf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Simples Nacional: empresas t\u00eam imunidade sobre exporta\u00e7\u00f5es (Tema 207 STF) | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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