Justiça decidirá sobre exclusão do icms e iss da base de cálculo da cofins
Autor | Ricardo Sitzer |
Ocupação do Autor | Sócio de Do Val, Pereira de Almeida, Sitzer e Gregolin Advogados. |
Páginas | #3 |
As decisões baseiam-se em um julgamento que se encontra suspenso no Supremo Tribunal Federal (STF), que tem por objeto a exclusão do ICMS da base de cálculo da Cofins, Quando o julgamento foi suspenso por pedido de vista, a maioria dos ministros já havia decidido favoravelmente aos contribuintes,
Caso a decisão final no STF confirme o entendimento, o Judiciário deverá receber uma enorme quantidade de ações similares para exduir o ICMS da base de cálculo da apuração da COFINS.
Na mesma linha, surgem decisões também assegurando a exclusão do ISS na apuração da COFINS. O argumento é o mesmo, esses tributos não podem ser considerados faturamento, pois são quantias recolhidas aos cofres públicos.
O entendimento majoritário do STF é no sentido de que se considera faturamento tudo o que for resultante da venda de mercadorias ou da prestação de serviços...
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