{"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":"2026-08-18T15:58:10","modified_gmt":"2026-08-18T18:58:10","slug":"the-superior-court-of-justice-stj-has-ruled-that-corporate-income-tax-irpj-and-social-contribution-on-net-profit-csll-are-not-levied-on-reintegra-credits","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/stj-decide-que-nao-incide-irpj-e-csll-sobre-creditos-do-reintegra\/","title":{"rendered":"The Superior Court of Justice (STJ) has ruled that Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) are not levied on Reintegra credits."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2313\" class=\"elementor elementor-2313\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f59f94b e-flex e-con-boxed e-con e-parent\" data-id=\"3f59f94b\" 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-1d5993ce elementor-widget elementor-widget-text-editor\" data-id=\"1d5993ce\" 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>However, the judgment was not unanimous, as the dissenting opinion presented by Minister Napole\u00e3o Nunes Maia Filho prevailed, supported by Minister Benedito Gon\u00e7alves. The winning argument is based on the understanding that there would be no incidence of Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) on the amounts reimbursed under the Reintegra program, since this amount could not be characterized as an increase in assets, but only as a restoration of diminished assets.<\/p>\n<p>\u00a0<\/p>\n\n<p>In accordance with the dissenting opinion of the minister, alluding to the provisions of Law No. 13.043\/2014, it would be overly meticulous of the legislator to point out all the elements that do not comprise the tax base.<\/p>\n<p>\u00a0<\/p>\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>\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>Contudo o julgamento n\u00e3o foi un\u00e2nime na medida em que venceu a diverg\u00eancia apontada pelo ministro Napole\u00e3o Nunes Maia Filho, acompanhada ainda pelo ministro Benedito Gon\u00e7alves. A tese vencedora est\u00e1 pautada no entendimento de que n\u00e3o haveria incid\u00eancia do IRPJ e CSLL sobre os valores ressarcidos no \u00e2mbito do Reintegra, posto que esse montante n\u00e3o [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3927,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[116,118,178,182,220,225,441,467],"class_list":["post-2313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-comercio-exterior","tag-comercio-internacional","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 v28.2 - 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\/the-superior-court-of-justice-stj-has-ruled-that-corporate-income-tax-irpj-and-social-contribution-on-net-profit-csll-are-not-levied-on-reintegra-credits\/\" \/>\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=\"Contudo o julgamento n\u00e3o foi un\u00e2nime na medida em que venceu a diverg\u00eancia apontada pelo ministro Napole\u00e3o Nunes Maia Filho, acompanhada ainda pelo ministro Benedito Gon\u00e7alves. A tese vencedora est\u00e1 pautada no entendimento de que n\u00e3o haveria incid\u00eancia do IRPJ e CSLL sobre os valores ressarcidos no \u00e2mbito do Reintegra, posto que esse montante n\u00e3o [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dbtesser.com.br\/en\/the-superior-court-of-justice-stj-has-ruled-that-corporate-income-tax-irpj-and-social-contribution-on-net-profit-csll-are-not-levied-on-reintegra-credits\/\" \/>\n<meta property=\"og:site_name\" content=\"DBTesser Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-07T13:18:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-18T18:58:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2019\/10\/stj-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"698\" \/>\n\t<meta property=\"og:image:height\" content=\"549\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" 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