{"id":3196,"date":"2024-03-19T11:53:52","date_gmt":"2024-03-19T14:53:52","guid":{"rendered":"http:\/\/34.239.117.254\/?p=3196"},"modified":"2024-03-19T11:57:00","modified_gmt":"2024-03-19T14:57:00","slug":"stj-afasta-limite-de-20-salarios-minimos-para-contribuicoes-ao-sistema-s-e-decide-que-e-legal-a-inclusao-de-tust-tusd-na-base-de-calculo-do-icms","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=3196","title":{"rendered":"STJ afasta limite de 20 sal\u00e1rios m\u00ednimos para contribui\u00e7\u00f5es ao Sistema S e decide que \u00e9 legal a inclus\u00e3o de TUST\/TUSD na base de c\u00e1lculo do ICMS"},"content":{"rendered":"\n<p><strong>STJ afasta limite de 20 sal\u00e1rios m\u00ednimos para contribui\u00e7\u00f5es ao Sistema S e decide que \u00e9 legal a inclus\u00e3o de TUST\/TUSD na base de c\u00e1lculo do ICMS<\/strong><\/p>\n\n\n\n<p>No julgamento do Tema 1079, o STJ definiu a quest\u00e3o do limite de 20 sal\u00e1rios m\u00ednimos aplic\u00e1vel \u00e0 base de c\u00e1lculo das contribui\u00e7\u00f5es parafiscais destinadas ao Sistema S, como Sesi, Senai, Sesc e Senac. A ministra relatora, Regina Helena Costa, destacou a revoga\u00e7\u00e3o t\u00e1cita desse limite pelas altera\u00e7\u00f5es legislativas, estabelecendo que as contribui\u00e7\u00f5es ao Sistema S n\u00e3o est\u00e3o mais limitadas a esse teto.<\/p>\n\n\n\n<p>Em resumo, foi decidido que os artigos 1\u00ba e 3\u00ba do Decreto-Lei 2.318\/1986, ao revogarem o \u2018caput\u2019 e o par\u00e1grafo \u00fanico do art. 4\u00ba da Lei 6.950\/1981, extinguiram, independentemente da base de c\u00e1lculo eleita, o limite m\u00e1ximo para o recolhimento das contribui\u00e7\u00f5es previdenci\u00e1rias e parafiscais, devidas ao Senai, Sesi, Sesc e Senac.<\/p>\n\n\n\n<p>A decis\u00e3o foi modulada para resguardar empresas que ingressaram com a\u00e7\u00e3o judicial e\/ou protocolaram pedidos administrativos at\u00e9 a data do in\u00edcio do presente julgamento, obtendo pronunciamento (judicial ou administrativo) favor\u00e1vel, restringindo-se a limita\u00e7\u00e3o da base de c\u00e1lculo, por\u00e9m, at\u00e9 a publica\u00e7\u00e3o do ac\u00f3rd\u00e3o<\/p>\n\n\n\n<p>J\u00e1 em rela\u00e7\u00e3o \u00e0 inclus\u00e3o da TUST e TUSD na base de c\u00e1lculo do ICMS, a Primeira Se\u00e7\u00e3o do STJ determinou que essas tarifas integram o imposto. Essa decis\u00e3o veio ap\u00f3s uma mudan\u00e7a no entendimento jurisprudencial, que antes favorecia os contribuintes.<\/p>\n\n\n\n<p>Foi fixada a seguinte tese: \u201cA Tarifa de Uso do Sistema de Transmiss\u00e3o (TUST) e\/ou Tarifa de Uso de Distribui\u00e7\u00e3o (TUSD), quando lan\u00e7ada na fatura de energia el\u00e9trica, como encargo a ser suportado diretamente pelo consumidor final (seja livre ou cativo), integra, para fins do artigo 13, par\u00e1grafo 1\u00ba, inciso II, al\u00ednea \u2018a\u2019 da LC 87\/1996, a base de c\u00e1lculo do ICMS.\u201d<\/p>\n\n\n\n<p>Os efeitos dessa decis\u00e3o foram modulados a partir do julgamento do REsp 1.163.020, realizado em 27 de mar\u00e7o de 2017, alcan\u00e7ando os consumidores beneficiados por decis\u00f5es liminares at\u00e9 essa data.<\/p>\n\n\n\n<p>Interessante comentar em paralelo que a Lei Complementar n\u00ba 194\/2022, publicada em 23 de junho de 2022, introduziu mudan\u00e7as significativas, dentre elas reconhecendo a n\u00e3o incid\u00eancia de ICMS sobre servi\u00e7os de transmiss\u00e3o e distribui\u00e7\u00e3o, incluindo TUST e TUSD. No entanto, diversos estados ajuizaram a ADI 7195 no Supremo Tribunal Federal (STF), questionando a constitucionalidade dessa lei.<\/p>\n\n\n\n<p>Ao apreciar a ADI, o Ministro Luiz Fux concedeu liminar, afirmando que a Uni\u00e3o ultrapassou sua compet\u00eancia legislativa ao determinar a n\u00e3o incid\u00eancia de ICMS sobre esses servi\u00e7os. A liminar foi referendada pela maioria dos Ministros do STF.<\/p>\n\n\n\n<p>Assim, com a suspens\u00e3o dos efeitos da Lei Complementar n\u00ba 194\/2022 quanto \u00e0 mudan\u00e7a de base de c\u00e1lculo do ICMS sobre energia el\u00e9trica, os Estados j\u00e1 v\u00eam cobrando ICMS sobre TUST e TUSD.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-rich is-provider-spotify wp-block-embed-spotify wp-embed-aspect-21-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Spotify Embed: STJ afasta limite de 20 sal\u00e1rios m\u00ednimos para contribui\u00e7\u00f5es ao Sistema S e decide que \u00e9 legal a inclus\u00e3o de TUST\/TUSD na base de c\u00e1lculo do ICMS\" style=\"border-radius: 12px\" width=\"100%\" height=\"152\" frameborder=\"0\" allowfullscreen allow=\"autoplay; clipboard-write; encrypted-media; fullscreen; picture-in-picture\" loading=\"lazy\" src=\"https:\/\/open.spotify.com\/embed\/episode\/0SM0VyuWnr3BrVJdryw8t4?si=31ca65ce2d694318&#038;utm_source=oembed\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-palette-color-1-color has-css-opacity has-palette-color-1-background-color has-background is-style-dots\"\/>\n\n\n\n<div class=\"wp-block-group has-palette-color-6-background-color has-background is-layout-flow wp-block-group-is-layout-flow\">\n<p style=\"font-size:0.8em\">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<p style=\"font-size:0.8em\">Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696\u00a0\u00a0\u00a0<\/p>\n\n\n\n<p style=\"font-size:0.8em\">Av. 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href=\"https:\/\/www.youtube.com\/channel\/UCu2Mpu32ht8DEN8OFRXYMyw\">Inscreva-se j\u00e1<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>STJ afasta limite de 20 sal\u00e1rios m\u00ednimos para contribui\u00e7\u00f5es ao Sistema S e decide que \u00e9 legal a inclus\u00e3o de TUST\/TUSD na base de c\u00e1lculo do ICMS No julgamento do Tema 1079, o STJ definiu a quest\u00e3o do limite de 20 sal\u00e1rios m\u00ednimos aplic\u00e1vel \u00e0 base de c\u00e1lculo das contribui\u00e7\u00f5es parafiscais destinadas ao Sistema S, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3198,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[9,10,123,124,45,96],"class_list":["post-3196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dincast","tag-amaral-yazbek","tag-dincast","tag-dividas","tag-nova-forma-de-regularizar","tag-receita-federal","tag-reforma-tributaria"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ afasta limite de 20 sal\u00e1rios m\u00ednimos para contribui\u00e7\u00f5es ao Sistema S e decide que \u00e9 legal a inclus\u00e3o de TUST\/TUSD<\/title>\n<meta name=\"description\" content=\"STJ afasta limite de 20 sal\u00e1rios m\u00ednimos para 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