{"article":{"annotation":{"article_id":"brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026","available_at":"2026-10-11T21:36:04.933977Z","geography_revision":"ef6ee0010dda5fe7b240fd514749b43e214c57da73222d2e40ec83b276dd0977","id":"62d1e85a9941bd16687439de129f4d2ccdd9ebf44ef5b14acd047e0bf988cf67","input_sha256":"abc0b772d7d5e416a18239aadf4143834623dd4aedf07621c2ac03f7c41d6179","limitations":["Rule-derived subjects are candidates, not verified editorial labels or calibrated model probabilities.","Coverage is distinct from event location. 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La thèse a été fixée dans le recours extraordinaire RE 835818, à portée générale.","L’article d’InfoMoney du 10 octobre examine les conséquences possibles pour les entreprises qui ont reçu ces crédits et payé les contributions correspondantes. L’arrêt n’ordonne pas de remboursement automatique ; chaque cas doit être évalué, et aucune modulation temporelle n’était encore fixée."],"sections":[]},"corrections":[],"country":"BR","data":{"blocks":[{"columns":[{"key":"tr","label":{"ar":"نص باللغة التركية","de":"Text auf Türkisch","en":"Text in Turkish","es":"Texto en turco","fr":"Texte en turc","pt":"Texto em turco","tr":"Türkçe metin"},"language":"tr","type":"text"},{"key":"en","label":{"ar":"نص باللغة الإنجليزية","de":"Text auf Englisch","en":"Text in English","es":"Texto en inglés","fr":"Texte en anglais","pt":"Texto em inglês","tr":"İngilizce metin"},"language":"en","type":"text"},{"key":"ar","label":{"ar":"نص باللغة العربية","de":"Text auf Arabisch","en":"Text in Arabic","es":"Texto en árabe","fr":"Texte en arabe","pt":"Texto em árabe","tr":"Arapça metin"},"language":"ar","type":"text"},{"key":"fr","label":{"ar":"نص باللغة الفرنسية","de":"Text auf Französisch","en":"Text in French","es":"Texto en francés","fr":"Texte en 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olarak ele alınmaz."},"rows":[{"ar":"حكمت المحكمة بشأن ائتمانات ICMS المفترضة؛ ولا يكون الاسترداد أو الأهلية أو الأثر الزمني تلقائياً.","de":"Das STF-Urteil betrifft als steuerlichen Anreiz gewährte ICMS-Gutschriften (créditos presumidos); Erstattung, Anspruch und zeitliche Wirkung erfolgen nicht automatisch.","en":"The STF ruled on presumed ICMS credits; refunds, eligibility and timing are not automatic.","es":"El STF resolvió sobre créditos presuntos de ICMS; la devolución, elegibilidad y aplicación temporal no son automáticas.","fr":"Le STF a statué sur les crédits présumés d’ICMS ; remboursement, admissibilité et calendrier ne sont pas automatiques.","pt":"O STF decidiu sobre créditos presumidos de ICMS; restituição, elegibilidade e efeitos temporais não são automáticos.","tr":"STF, créditos presumidos türündeki ICMS vergi kredileri hakkında karar verdi; iade, uygunluk ve zamanlama otomatik olarak belirlenmiş değildir."}],"sourceUrls":["https://www.infomoney.com.br/minhas-financas/empresas-correm-para-recuperar-pis-cofins-apos-decisao-do-stf-sobre-icms/","https://portal.stf.jus.br/jurisprudenciarepercussao/verandamentoprocesso.asp?classeprocesso=re&incidente=4630911&numeroprocesso=835818&numerotema=843","https://noticias.stf.jus.br/postsnoticias/stf-exclui-creditos-presumidos-de-icms-da-base-de-calculo-do-pis-e-da-cofins/"],"title":{"ar":"المصادر وحالة الحدث","de":"Quellen und Ereignisstatus","en":"Sources and event status","es":"Fuentes y estado del hecho","fr":"Sources et état de l’événement","pt":"Fontes e estado do evento","tr":"Kaynaklar ve olayın 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RE 835818 / Theme 843 case docket","url":"https://portal.stf.jus.br/jurisprudenciarepercussao/verandamentoprocesso.asp?classeprocesso=re&incidente=4630911&numeroprocesso=835818&numerotema=843"},{"checkedAt":"2026-10-10","name":"STF Notícias, presumed ICMS credits ruling","publishedAt":"2026-10-07","url":"https://noticias.stf.jus.br/postsnoticias/stf-exclui-creditos-presumidos-de-icms-da-base-de-calculo-do-pis-e-da-cofins/"}],"summary":"L’arrêt concerne un crédit fiscal précis ; une éventuelle récupération n’est pas automatique.","text":"L’arrêt concerne un crédit fiscal précis ; une éventuelle récupération n’est pas automatique.\n\nLe 7 octobre, la Cour suprême fédérale du Brésil a jugé que les crédits présumés d’ICMS ne peuvent pas être inclus dans les bases du PIS et de la Cofins. 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L’arrêt n’ordonne pas de remboursement automatique ; chaque cas doit être évalué, et aucune modulation temporelle n’était encore fixée.","title":"La Cour suprême exclut les crédits présumés d’ICMS des bases du PIS et de la Cofins","topics":[],"translations":[{"api_url":"https://newsverum.com/api/v1/articles/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026?lang=tr","language":"tr","url":"https://newsverum.com/tr/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026"},{"api_url":"https://newsverum.com/api/v1/articles/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026?lang=en","language":"en","url":"https://newsverum.com/en/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026"},{"api_url":"https://newsverum.com/api/v1/articles/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026?lang=ar","language":"ar","url":"https://newsverum.com/ar/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026"},{"api_url":"https://newsverum.com/api/v1/articles/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026?lang=fr","language":"fr","url":"https://newsverum.com/fr/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026"},{"api_url":"https://newsverum.com/api/v1/articles/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026?lang=es","language":"es","url":"https://newsverum.com/es/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026"},{"api_url":"https://newsverum.com/api/v1/articles/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026?lang=de","language":"de","url":"https://newsverum.com/de/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026"},{"api_url":"https://newsverum.com/api/v1/articles/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026?lang=pt","language":"pt","url":"https://newsverum.com/pt/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026"}],"url":"https://newsverum.com/fr/news/brazil-stf-presumed-icms-credit-pis-cofins-ruling-2026"},"version":"1"}