{"id":2067,"date":"2022-04-04T15:42:09","date_gmt":"2022-04-04T18:42:09","guid":{"rendered":"http:\/\/34.239.117.254\/?p=2067"},"modified":"2022-04-04T15:42:10","modified_gmt":"2022-04-04T18:42:10","slug":"retrospecto-tributario-25-03-a-31-03","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=2067","title":{"rendered":"Retrospecto Tribut\u00e1rio –\u00a025\/03 a 31\/03"},"content":{"rendered":"\n

Saiba quais s\u00e3o as 5 teses que as empresas j\u00e1 conseguiram reverter no CARF<\/strong> <\/h4>\n\n\n\n

As empresas conseguiram virar a jurisprud\u00eancia, a seu favor, em pelo menos 19 teses de alto impacto econ\u00f4mico em decorr\u00eancia da mudan\u00e7a do crit\u00e9rio de desempate nos julgamentos do Conselho Administrativo de Recursos Fiscais (CARF). <\/p>\n\n\n\n

Confira as principais 5 delas a seguir: <\/p>\n\n\n\n

1 – “CSLL\/coisa julgada” – afeta empresas que obtiveram decis\u00f5es judiciais no come\u00e7o dos anos 90 e, desde l\u00e1, n\u00e3o pagam CSLL <\/p>\n\n\n\n

2 – Amortiza\u00e7\u00e3o de \u00e1gio <\/p>\n\n\n\n

3 – Tributa\u00e7\u00e3o de lucro de subsidi\u00e1rias situadas em pa\u00edses com quem o Brasil tem tratado para evitar a dupla cobran\u00e7a <\/p>\n\n\n\n

4 – Lucros no exterior (discuss\u00e3o sobre a tese do “emprego de valor”) <\/p>\n\n\n\n

5 – Juros sobre capital pr\u00f3prio (uso acumulado desses valores nas dedu\u00e7\u00f5es do IRPJ e da CSLL) <\/p>\n\n\n\n

Fonte:<\/strong> https:\/\/valor.globo.com\/legislacao\/noticia\/2022\/03\/25\/saiba-quais-teses-as-empresas-ja-conseguiram-reverter-no-carf.ghtml\u00a0<\/p>\n\n\n\n

Plen\u00e1rio do Supremo forma maioria para validar fim do voto de qualidade no CARF<\/strong>\u00a0<\/h4>\n\n\n\n

A mudan\u00e7a legislativa que acabou com o voto de qualidade no Conselho Administrativo de Recursos Fiscais, beneficiando o contribuinte em caso de empate, \u00e9 uma op\u00e7\u00e3o leg\u00edtima do Congresso, que n\u00e3o contraria a Constitui\u00e7\u00e3o Federal. E a altera\u00e7\u00e3o n\u00e3o violou o devido processo legislativo, pois foi inclu\u00edda na convers\u00e3o em lei de medida provis\u00f3ria que tinha pertin\u00eancia tem\u00e1tica, pois tratava da transa\u00e7\u00e3o em processos tribut\u00e1rios (MP 899\/2019).\u00a0<\/p>\n\n\n\n

Com esse entendimento, o Plen\u00e1rio do Supremo Tribunal Federal formou maioria, nesta quinta-feira (24\/3), para negar a\u00e7\u00e3o direta de inconstitucionalidade contra o artigo 19-E da Lei 10.522\/2002, com reda\u00e7\u00e3o dada pela Lei 13.988\/2020. O julgamento foi interrompido por pedido de vista do ministro Nunes Marques. <\/p>\n\n\n\n

Antes da altera\u00e7\u00e3o legislativa, os casos empatados no Conselho eram decididos pelo voto de qualidade, por meio do qual o presidente da turma de julgamento, sempre representante da Receita Federal, proferia o voto de minerva. <\/p>\n\n\n\n

Fonte:<\/strong> https:\/\/www.conjur.com.br\/2022-mar-24\/supremo-forma-maioria-validar-fim-voto-qualidade-carf\u00a0<\/p>\n\n\n\n

STF define tese sobre incid\u00eancia de PIS\/Cofins sobre taxas de cart\u00f5es<\/strong> <\/h4>\n\n\n\n

Os ministros do Supremo Tribunal Federal (STF) fixaram, por oito votos a tr\u00eas, a tese do julgamento a partir do qual a Corte concluiu que os valores retidos por administradoras de cart\u00f5es a t\u00edtulo de comiss\u00e3o integram a base de c\u00e1lculo do PIS e da Cofins.  <\/p>\n\n\n\n

A tese vencedora foi a proposta pelo ministro Alexandre de Moraes: \u201c\u00e9 constitucional a inclus\u00e3o dos valores retidos pelas administradoras de cart\u00f5es na base de c\u00e1lculo das contribui\u00e7\u00f5es ao PIS e da COFINS devidas por empresa que recebe pagamentos por meio de cart\u00f5es de cr\u00e9dito e d\u00e9bito\u201d. <\/p>\n\n\n\n

Por outro lado, fico vencida a tese do relator, ministro Marco Aur\u00e9lio, que, quando foi realizado o julgamento de m\u00e9rito, votou contra a tributa\u00e7\u00e3o. A tese proposta por Marco Aur\u00e9lio foi: \u201cvalores retidos por administradora de cart\u00e3o de cr\u00e9dito ou d\u00e9bito, a t\u00edtulo de comiss\u00e3o, n\u00e3o comp\u00f5em a base de incid\u00eancia das contribui\u00e7\u00f5es ao Programa de Integra\u00e7\u00e3o Social \u2013 PIS e para o Financiamento da Seguridade Social \u2013 Cofins, devidas por empresa\u201d. <\/p>\n\n\n\n

Fonte<\/strong>: https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/stf-define-tese-sobre-incidencia-de-pis-cofins-sobre-taxas-de-cartoes-28032022\u00a0<\/p>\n\n\n\n

\n\n\n\n
\n

A Amaral,\u00a0Yazbek, OAB\/PR 762, possui 36 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.\u00a0\u00a0\u00a0<\/p>\n\n\n\n

Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696\u00a0\u00a0\u00a0<\/p>\n\n\n\n

Av. C\u00e2ndido Hartmann, 50 \u2013\u00a0Bigorrilho\u00a0| Curitiba-PR\u00a0\u00a0\u00a0<\/p>\n\n\n\n

Assine nossa Newsletter<\/a> e fique por dentro das novidades!\u00a0\u00a0\u00a0<\/p>\n\n\n\n

Quer receber seu exemplar da revista Governan\u00e7a Jur\u00eddica? Clique\u00a0aqui\u00a0e pe\u00e7a a sua<\/a>.\u00a0\u00a0\u00a0<\/p>\n\n\n\n

Nos acompanhe nas redes sociais:\u00a0Facebook<\/a>\u00a0|\u00a0Instagram<\/a>\u00a0|\u00a0Linkedin<\/a>\u00a0<\/p>\n\n\n\n

J\u00e1 conhece o canal Direito da Intelig\u00eancia de Neg\u00f3cios?\u00a0Inscreva-se j\u00e1<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Teses tribut\u00e1rias, voto de qualidade do CARF & incid\u00eancia de PIS e COFINS sobre taxa de cart\u00f5es.<\/p>\n","protected":false},"author":3,"featured_media":2068,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-2067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-retrospecto-tributario"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"\nRetrospecto Tribut\u00e1rio -\u00a025\/03 a 31\/03 - Amaral, Yazbek 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:\/\/www.eloquent-edison.34-239-117-254.plesk.page\/?p=2067\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" 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