# Brazilian Superior Tribunal de Justiça tax rulings

> Live situation record from CLSTR: https://clstr.news/situations/brazilian-superior-tribunal-de-justia-tax-rulings
> Updated: 2026-08-23T18:19:59.000Z. Sources: 7. Developments: 3.

The Superior Tribunal de Justiça (STJ) has issued several rulings regarding tax calculation bases and deductions in Brazil.

In one decision, the court ruled in favor of the food company Piraquê, overturning a National Treasury assessment. The ruling established that the legal ceiling for tax deductions related to Interest on Equity (JCP) must be calculated before the application of Withholding Income Tax (IRRF).

Regarding Theme 1.272, the STJ's 1st Section reached a unanimous decision to exclude the ICMS rate differential (ICMS-Difal) from the calculation base for PIS and Cofins contributions. Relator Minister Gurgel de Faria reasoned that ICMS-Difal is not an autonomous tax but a mechanism for distributing ICMS between states of origin and destination. Because these values do not enter the taxpayer's assets, they do not constitute revenue or turnover.

This ruling extends previous legal precedents, such as Theme 1.125 regarding ICMS tax substitution, and follows the logic of the Supremo Tribunal Federal’s ‘thesis of the century’ which determined that ICMS itself does not compose the PIS and Cofins calculation base. The court modulated the decision’s effects to begin from March 15, 2017, excluding judicial actions and administrative proceedings already in progress as of that date.

## Timeline

### 2026-08-23: Superior Tribunal de Justiça excludes ICMS-Difal from PIS and COFINS base

The Brazilian Superior Tribunal de Justiça ruled that ICMS-Difal is excluded from the PIS and COFINS calculation base, effective from March 15, 2017, for most cases.

3 sources. https://clstr.news/cluster/superior-tribunal-de-justia-excludes-icms-difal-from-pis-and-cofins-base

### 2026-08-20: Superior Tribunal de Justiça rules ICMS-Difal excluded from PIS and Cofins base

Brazil's Superior Tribunal de Justiça ruled that ICMS-Difal cannot be included in the calculation base for PIS and Cofins contributions, following previous Supreme Court precedents.

5 sources. https://clstr.news/cluster/superior-tribunal-de-justia-rules-icms-difal-excluded-from-pis-and-cofins-base

### 2026-08-20: Superior Tribunal de Justiça rules on Interest on Equity tax deduction

Brazil's Superior Tribunal de Justiça ruled that the limit for deducting Interest on Equity (JCP) must be calculated before applying withholding income tax, favoring food company Piraquê.

2 sources. https://clstr.news/cluster/superior-tribunal-de-justia-rules-on-interest-on-equity-tax-deduction

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Cite as: Brazilian Superior Tribunal de Justiça tax rulings. CLSTR, https://clstr.news/situations/brazilian-superior-tribunal-de-justia-tax-rulings