on 09/24/2021, the Federal Supreme Court has decided that it does not affect legal entity (IRPJ) and social contribution on net income (CSLL) on the value corresponding to the incidence of the selic rate received by the taxpayer due to tax repetition of taxable index.
In the repetition of index, the taxpayer is entitled to receive the value of the tribute paid unduly, plus interest calculated by the SELIC rate, in accordance with art. 39, § 4, of Law n. 9.250 / 95.
For Minister Dias Toffoli, the Selic rate is outside the incidence field of IRPJ and CSLL, since it aims to recompose losses and decreases, not meaning increased equity.
As judgment was performed on the general repercussion regime (theme 962), the other courts must follow the understanding.
We emphasize that there is still the possibility of presentation of appeal by the Union, mainly aimed at the modulation of the effects of this decision for the moment later to the trial.
for entrepreneurs who have already adopted judicial measures, the decision is very good and will be respected in processes in progress.
for those who have not yet taken measures related to the subject, we recommend that the relevant arrangements are adopted.
Carpena lawyers is available for possible clarification.
