The Superior Court of Justice (STJ) began on 26/10/2022 the judgment of a theme that interests companies subject to the presumed profit regime. The Court will define whether ICMS should be included in the IRPJ (Legal Entity Income Tax) and CSLL (Social Contribution on Net Income), when calculated by the presumed profit system. > The rapporteur, Minister Regina Helena Costa, voted favorably to taxpayers, determining the exclusion of the state tax highlighted in the invoice. After the rapporteur's vote, the trial was suspended by a request for a view of Minister Gurgel de Faria. Although the issue is unfavorable to taxpayers in lower courts, it gained new perspectives for companies after the rapporteur's vote and the favorable judgment on the STF that excluded ICMS from the PIS/COFINS calculation base (Theme No. 69). Considering the possible impacts of the STJ's decision, we understand that an assessment of the theme by companies is important. The Carpena Advogados team will continue to follow the matter and are available to answer any questions on the subject. |
Tax law
STJ starts important judgment for presumed profit companies
The Superior Court of Justice (STJ) began on 26/10/2022 the judgment of a theme that interests companies subject to the presumed profit regime. The Court will define whether ICMS should be included in the IRPJ (Legal Entity Income Tax) and CSLL (Social Contribution on Net Income), when...
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