{"id":122502,"date":"2026-10-07T21:15:23","date_gmt":"2026-10-08T00:15:23","guid":{"rendered":"https:\/\/redenoticiaz.com.br\/litoralsp\/2026\/10\/07\/stf-decide-que-icms-nao-deve-integrar-base-de-calculo-do-pis-cofins"},"modified":"2026-10-07T21:15:23","modified_gmt":"2026-10-08T00:15:23","slug":"stf-decide-que-icms-nao-deve-integrar-base-de-calculo-do-pis-cofins","status":"publish","type":"post","link":"https:\/\/redenoticiaz.com.br\/litoralsp\/2026\/10\/07\/stf-decide-que-icms-nao-deve-integrar-base-de-calculo-do-pis-cofins","title":{"rendered":"STF decide que ICMS n\u00e3o deve integrar base de c\u00e1lculo do PIS\/Cofins"},"content":{"rendered":"<div>\n<p><strong>O Supremo Tribunal Federal (STF) tomou uma decis\u00e3o significativa nesta quarta-feira (7), ao estabelecer que os cr\u00e9ditos presumidos do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) n\u00e3o devem ser considerados na base de c\u00e1lculo do Programa de Integra\u00e7\u00e3o Social (PIS) e da Contribui\u00e7\u00e3o para Financiamento da Seguridade Social (Cofins).<\/strong><img decoding=\"async\" src=\"https:\/\/agenciabrasil.ebc.com.br\/ebc.png?id=1704745&amp;o=node\" style=\"width:1px; height:1px; display:inline;\"\/><img decoding=\"async\" src=\"https:\/\/agenciabrasil.ebc.com.br\/ebc.gif?id=1704745&amp;o=node\" style=\"width:1px; height:1px; display:inline;\"\/><\/p>\n<p><strong>Essa decis\u00e3o deve gerar um impacto de R$ 16 milh\u00f5es nas contas do governo federal.<\/strong><\/p>\n<p>A quest\u00e3o foi levada ao STF em 2014, e, ap\u00f3s uma longa an\u00e1lise, o tribunal decidiu por 7 votos a 4 que os cr\u00e9ditos presumidos n\u00e3o fazem parte da receita ou faturamento das empresas, e, portanto, n\u00e3o est\u00e3o sujeitos \u00e0 tributa\u00e7\u00e3o.<\/p>\n<p>Esses cr\u00e9ditos, que s\u00e3o utilizados por estados e pelo Distrito Federal como benef\u00edcios fiscais, visam reduzir o valor a ser pago em impostos. O STF rejeitou um recurso da Uni\u00e3o, que contestava uma decis\u00e3o anterior do Tribunal Regional Federal da 4\u00aa Regi\u00e3o (TRF4), com sede em Porto Alegre, que tamb\u00e9m havia conclu\u00eddo que tais cr\u00e9ditos representam uma ren\u00fancia fiscal e n\u00e3o podem ser tributados.<\/p>\n<p>Durante o julgamento, a Corte estabeleceu a seguinte tese jur\u00eddica: \u201cSurge incompat\u00edvel, com a Constitui\u00e7\u00e3o Federal, a inclus\u00e3o, na base de c\u00e1lculo da Cofins e da contribui\u00e7\u00e3o ao PIS, de cr\u00e9ditos presumidos do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os \u2013 ICMS&#8221;.<\/p>\n<p><strong>Esse entendimento ser\u00e1 aplicado em todos os processos em andamento no pa\u00eds relacionados ao tema.<\/strong><\/p>\n<p>      <!-- Relacionada --><\/p>\n<p>            <!-- Relacionada -->\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>O Supremo Tribunal Federal (STF) tomou uma decis\u00e3o significativa nesta quarta-feira (7), ao estabelecer que os cr\u00e9ditos presumidos do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) n\u00e3o devem ser considerados na base de c\u00e1lculo do Programa de Integra\u00e7\u00e3o Social (PIS) e da Contribui\u00e7\u00e3o para Financiamento da Seguridade Social (Cofins). Essa decis\u00e3o deve gerar um &hellip;<\/p>\n","protected":false},"author":5,"featured_media":122503,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[186],"tags":[],"class_list":["post-122502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cubatao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF decide que ICMS n\u00e3o deve integrar base de c\u00e1lculo do PIS\/Cofins - Litoral SP<\/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:\/\/redenoticiaz.com.br\/litoralsp\/2026\/10\/07\/stf-decide-que-icms-nao-deve-integrar-base-de-calculo-do-pis-cofins\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF decide que ICMS n\u00e3o deve integrar base de c\u00e1lculo do PIS\/Cofins - Litoral SP\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal (STF) tomou uma decis\u00e3o significativa nesta quarta-feira (7), ao estabelecer que os cr\u00e9ditos presumidos do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) n\u00e3o devem ser considerados na base de c\u00e1lculo do Programa de Integra\u00e7\u00e3o Social (PIS) e da Contribui\u00e7\u00e3o para Financiamento da Seguridade Social (Cofins). 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