Brazil’s Supreme Court excludes presumed ICMS credits from PIS and Cofins bases
The ruling concerns a specific tax credit; any recovery is not automatic.
Event / data period:
Published: · Updated:
On 7 October, Brazil’s Supreme Federal Court ruled that presumed ICMS credits cannot be included in the PIS and Cofins tax bases. The thesis was set in extraordinary appeal RE 835818, a case with general repercussion.
InfoMoney’s 10 October report discusses possible implications for businesses that received these credits and paid the contributions on them. The judgment does not order automatic refunds; each case requires its own assessment, and any temporal limitation had not yet been decided.
Data
Sources and event status
Event stage and evidence limits.
| STF, créditos presumidos türündeki ICMS vergi kredileri hakkında karar verdi; iade, uygunluk ve zamanlama otomatik olarak belirlenmiş değildir. | The STF ruled on presumed ICMS credits; refunds, eligibility and timing are not automatic. | حكمت المحكمة بشأن ائتمانات ICMS المفترضة؛ ولا يكون الاسترداد أو الأهلية أو الأثر الزمني تلقائياً. | Le STF a statué sur les crédits présumés d’ICMS ; remboursement, admissibilité et calendrier ne sont pas automatiques. | El STF resolvió sobre créditos presuntos de ICMS; la devolución, elegibilidad y aplicación temporal no son automáticas. | Das STF-Urteil betrifft als steuerlichen Anreiz gewährte ICMS-Gutschriften (créditos presumidos); Erstattung, Anspruch und zeitliche Wirkung erfolgen nicht automatisch. | O STF decidiu sobre créditos presumidos de ICMS; restituição, elegibilidade e efeitos temporais não são automáticos. |
Methodology
Summarizes the full-read report and sources; proposals and forecasts are not completed outcomes.
Updated:
- 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/
Subjects and places
Subject proposals
- Government budgetSuggested
- Preserved editorial category/topic; broad candidate onlywww.infomoney.com.br ↗portal.stf.jus.br ↗noticias.stf.jus.br ↗
- Taxation policySuggested
- Subject suggested from the title or summary: tax creditwww.infomoney.com.br ↗portal.stf.jus.br ↗noticias.stf.jus.br ↗
Geographic references
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- Brazil · Place role: Coverage · Place type: Country or area · Location precision: RegionalEvidence
- Explicit preserved editorial country/region; no city or national centroid inferredwww.infomoney.com.br ↗portal.stf.jus.br ↗noticias.stf.jus.br ↗