{"id":134414,"date":"2021-10-29T10:37:46","date_gmt":"2021-10-29T13:37:46","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stf-re-no-1-063-187-irpj-irpj-csll-selic-repeticao-de-indebito-tributario-nao-incidencia\/"},"modified":"2021-12-07T09:38:35","modified_gmt":"2021-12-07T12:38:35","slug":"stf-re-no-1-063-187-irpj-irpj-csll-selic-repeticao-de-indebito-tributario-nao-incidencia","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stf-re-no-1-063-187-irpj-irpj-csll-selic-repeticao-de-indebito-tributario-nao-incidencia\/","title":{"rendered":"STF &#8211; RE N\u00ba 1.063.187 &#8211; IRPJ \u2013 IRPJ \/ CSLL &#8211; SELIC &#8211; REPETI\u00c7\u00c3O DE IND\u00c9BITO TRIBUT\u00c1RIO &#8211; N\u00c3O INCID\u00caNCIA"},"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;\">O Supremo Tribunal Federal ao analisar o Tema 962, declarou inconstitucional a incid\u00eancia do IRPJ e da CSLL sobre as receitas oriundas corre\u00e7\u00e3o pela Taxa Selic aplicada na repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio, sob o fundamento de que n\u00e3o reflete efetivo aumento patrimonial, pois representa mera recomposi\u00e7\u00e3o do valor da moeda.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">O entendimento de repercuss\u00e3o geral fixado no RE n\u00ba 1.063.187 foi: \u201c\u00c9 inconstitucional a incid\u00eancia do IRPJ e da CSLL sobre os valores atinentes \u00e0 taxa Selic recebidos em raz\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio\u201d.<\/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-134414","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134414\/"}],"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=134414"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134414\/revisions\/"}],"predecessor-version":[{"id":134415,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134414\/revisions\/134415\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=134414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=134414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=134414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}