{"id":134237,"date":"2021-09-23T09:40:10","date_gmt":"2021-09-23T12:40:10","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stf-tema-962-irpj-e-csll-julgamento\/"},"modified":"2021-10-26T08:40:56","modified_gmt":"2021-10-26T11:40:56","slug":"stf-tema-962-irpj-e-csll-julgamento","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stf-tema-962-irpj-e-csll-julgamento\/","title":{"rendered":"STF &#8211; TEMA 962\u2013 IRPJ E CSLL &#8211; JULGAMENTO"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Ap\u00f3s muita defesa dos contribuintes da tese que os juros de mora e a corre\u00e7\u00e3o monet\u00e1ria, aplicados na restitui\u00e7\u00e3o dos tributos, visam apenas \u00e0 a manuten\u00e7\u00e3o do valor monet\u00e1rio da moeda e n\u00e3o a uma receita efetiva e pass\u00edvel de tributa\u00e7\u00e3o pelo IRPJ e CSLL, o Supremo Tribunal dever\u00e1 em breve julgar o RE1063187.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">De relatoria do Ministros Dias Toffoli, o Tema com Repercuss\u00e3o Geral de n\u00ba 962, analisar\u00e1 Recurso Extraordin\u00e1rio interposto com fundamento na al\u00ednea b, do inciso III, do art. 102, da Constitui\u00e7\u00e3o Federal, em que se discute a constitucionalidade da incid\u00eancia do IRPJ e da CSLL sobre a taxa Selic (juros de mora e corre\u00e7\u00e3o monet\u00e1ria) recebida pelo contribuinte na repeti\u00e7\u00e3o de ind\u00e9bito.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-134237","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134237\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=134237"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134237\/revisions\/"}],"predecessor-version":[{"id":134238,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134237\/revisions\/134238\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=134237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=134237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=134237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}