{"id":8954,"date":"2022-10-13T09:44:00","date_gmt":"2022-10-13T12:44:00","guid":{"rendered":"https:\/\/sincomavi.org.br\/?p=8954"},"modified":"2022-10-07T11:48:12","modified_gmt":"2022-10-07T14:48:12","slug":"irpj-csll-vitoria-na-justica-pode-ser-parcial","status":"publish","type":"post","link":"https:\/\/sincomavi.org.br\/?p=8954","title":{"rendered":"IRPJ\/CSLL: vit\u00f3ria na Justi\u00e7a pode ser parcial"},"content":{"rendered":"<style>.wp-block-kadence-spacer.kt-block-spacer-_5fdd41-56 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_5fdd41-56 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_5fdd41-56\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n\n<p>Ter reconhecido na Justi\u00e7a o direto da compensa\u00e7\u00e3o ou restitui\u00e7\u00e3o de valores junto \u00e0 Receita Federal n\u00e3o encerra os problemas dos empres\u00e1rios no processo de recupera\u00e7\u00e3o de cr\u00e9ditos. Isso porque quando for efetivado o ressarcimento ocorre a corre\u00e7\u00e3o pela Taxa Selic em raz\u00e3o do ac\u00famulo de juros de mora e atualiza\u00e7\u00e3o monet\u00e1ria, o que pode ser motivo para outra dor de cabe\u00e7a.<\/p>\n\n\n\n<p>Apesar de n\u00e3o constituir renda, e muito menos acr\u00e9scimo de capital ou lucro, existe a possibilidade dos valores recuperados servirem de base para o c\u00e1lculo do Imposto de Renda de Pessoa Jur\u00eddica e da Contribui\u00e7\u00e3o Social Sobre o Lucro L\u00edquido. Isso mesmo! Foi por essa raz\u00e3o que o Sincomavi se viu obrigado a contestar em ju\u00edzo essa incid\u00eancia indevida, bem como dos valores recolhidos a tal t\u00edtulo nos \u00faltimos cinco anos. Dessa forma, a entidade acaba por buscar na Justi\u00e7a para seus contribuintes uma solu\u00e7\u00e3o completa para o problema.<\/p>\n\n\n\n<p>A a\u00e7\u00e3o promovida pelo Sincomavi continua tramitando e, em 12 de abril de 2022, foi deferida medida liminar. Entretanto, a Fazenda Nacional op\u00f4s embargos de declara\u00e7\u00e3o, o que causar\u00e1 ainda mais demora para uma decis\u00e3o da Justi\u00e7a.<\/p>\n\n\n\n<div style=\"height:27px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns_9a554b-4e{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns_9a554b-4e .kt-button{font-weight:normal;font-style:normal;}.kt-btns_9a554b-4e .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns_9a554b-4e .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns_9a554b-4e .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_9a554b-4e .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns_9a554b-4e .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns_9a554b-4e .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_9a554b-4e .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kt-btn-align-center kt-btn-tablet-align-inherit kt-btn-mobile-align-inherit kt-btns-wrap kt-btns_9a554b-4e\"><div class=\"kt-btn-wrap kt-btn-wrap-0\"><a class=\"kt-button button kt-btn-0-action kt-btn-size-standard kt-btn-style-basic kt-btn-svg-show-always kt-btn-has-text-true kt-btn-has-svg-false\" href=\"https:\/\/sincomavi.org.br\/?s=a%C3%A7%C3%A3o+na+justi%C3%A7a\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"kt-btn-inner-text\">CONFIRA OUTRAS A\u00c7\u00d5ES<\/span><\/a><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_e12676-ea .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_e12676-ea .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_e12676-ea\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ter reconhecido na Justi\u00e7a o direto da compensa\u00e7\u00e3o ou restitui\u00e7\u00e3o de valores junto \u00e0 Receita Federal n\u00e3o encerra os problemas dos empres\u00e1rios no processo de recupera\u00e7\u00e3o de cr\u00e9ditos. Isso porque quando for efetivado o ressarcimento ocorre a corre\u00e7\u00e3o pela Taxa Selic em raz\u00e3o do ac\u00famulo de juros de mora e atualiza\u00e7\u00e3o monet\u00e1ria, o que pode [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8955,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[153],"tags":[1064,328,138],"class_list":["post-8954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-acao-na-justica","tag-csll","tag-irpj"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/8954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8954"}],"version-history":[{"count":2,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/8954\/revisions"}],"predecessor-version":[{"id":8957,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/posts\/8954\/revisions\/8957"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=\/wp\/v2\/media\/8955"}],"wp:attachment":[{"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sincomavi.org.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}