{"id":2313,"date":"2019-10-07T10:18:26","date_gmt":"2019-10-07T13:18:26","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/stj-decide-que-nao-incide-irpj-e-csll-sobre-creditos-do-reintegra\/"},"modified":"2019-10-07T10:18:26","modified_gmt":"2019-10-07T13:18:26","slug":"stj-decide-que-nao-incide-irpj-e-csll-sobre-creditos-do-reintegra","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/stj-decide-que-nao-incide-irpj-e-csll-sobre-creditos-do-reintegra\/","title":{"rendered":"STJ decide que n\u00e3o incide IRPJ e CSLL sobre cr\u00e9ditos do Reintegra"},"content":{"rendered":"<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/7.10-1.jpg\" alt=\"exportadorimportadorimportacaoexportacaoreceita federalreintegrastj\" class=\"wp-image-557\"\/><\/figure><\/div>\n\n\n\n<p>De acordo com o entendimento do STJ proferido nos autos do recurso especial n\u00ba 1.571.354\/RS, em sess\u00e3o de julgamento realizada em 19\/09\/2019, n\u00e3o incide Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido\u00a0(CSLL)\u00a0e Imposto de Renda Pessoa Jur\u00eddica\u00a0(IRPJ) sobre os cr\u00e9ditos do Regime Especial de Reintegra\u00e7\u00e3o de Valores Tribut\u00e1rios para as Empresas Exportadoras (Reintegra).<\/p>\n\n\n\n<p>Contudo o julgamento n\u00e3o foi un\u00e2nime na medida\nem que venceu a diverg\u00eancia apontada pelo ministro Napole\u00e3o Nunes Maia Filho,\nacompanhada ainda pelo ministro Benedito Gon\u00e7alves. A tese vencedora est\u00e1\npautada no entendimento de que n\u00e3o haveria incid\u00eancia do IRPJ e CSLL sobre os\nvalores ressarcidos no \u00e2mbito do Reintegra, posto que esse montante n\u00e3o poderia\nser caracterizado como acr\u00e9scimo patrimonial, mas t\u00e3o somente uma recomposi\u00e7\u00e3o\ndo patrim\u00f4nio diminu\u00eddo.<\/p>\n\n\n\n<p>Em conformidade com o voto do ministro divergente, em alus\u00e3o ao disposto na Lei n\u00ba 13.043\/2014, seria preciosismo do legislador apontar todos os elementos que n\u00e3o comp\u00f5em a base de c\u00e1lculo de um tributo.<\/p>\n\n\n\n<p><strong><a href=\"https:\/\/dbtesser.com.br\/en\/#contato\">If you have any questions, please contact our specialized team so we can assist you.<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>De acordo com o entendimento do STJ proferido nos autos do recurso especial n\u00ba 1.571.354\/RS, em sess\u00e3o de julgamento realizada em 19\/09\/2019, n\u00e3o incide Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido\u00a0(CSLL)\u00a0e Imposto de Renda Pessoa Jur\u00eddica\u00a0(IRPJ) sobre os cr\u00e9ditos do Regime Especial de Reintegra\u00e7\u00e3o de Valores Tribut\u00e1rios para as Empresas Exportadoras (Reintegra). Contudo o julgamento n\u00e3o [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2312,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[117,119,178,182,220,225,441,467],"class_list":["post-2313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-comercio-exterior-2","tag-comercio-internacional-2","tag-direito-aduaneiro","tag-direito-tributario","tag-exportacao","tag-exportador","tag-reintegra","tag-stj"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ decide que n\u00e3o incide IRPJ e CSLL sobre cr\u00e9ditos do Reintegra | 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\/stj-decide-que-nao-incide-irpj-e-csll-sobre-creditos-do-reintegra\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ decide que n\u00e3o incide IRPJ e CSLL sobre cr\u00e9ditos do Reintegra | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"De acordo com o entendimento do STJ proferido nos autos do recurso especial n\u00ba 1.571.354\/RS, em sess\u00e3o de julgamento realizada em 19\/09\/2019, n\u00e3o incide Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido\u00a0(CSLL)\u00a0e Imposto de Renda Pessoa Jur\u00eddica\u00a0(IRPJ) sobre os cr\u00e9ditos do Regime Especial de Reintegra\u00e7\u00e3o de Valores Tribut\u00e1rios para as Empresas Exportadoras (Reintegra). 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