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Brazilian Superior Tribunal de Justiça tax rulings

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2026-08-22 09:08 UTC → 2026-08-24 19:55 UTC · added ~~removed~~

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). ~~In a separate unanimous decision regarding~~ Regarding Theme 1.272, the ~~STJ ruled that~~ STJ's 1st Section reached a unanimous decision to exclude the ICMS rate differential (ICMS-Difal) ~~should be excluded~~ from the calculation base for PIS and Cofins contributions. ~~The court determined~~ Relator Minister Gurgel de Faria reasoned that ~~the adoption of~~ ICMS-Difal ~~does~~ is not ~~alter the nature~~ an autonomous tax but a mechanism for distributing ICMS between states of origin and destination. Because these values do not enter the ~~ICMS tax incident on interstate goods circulation, extending~~ taxpayer's assets, they do not constitute revenue or turnover. This ruling extends previous legal ~~precedents.~~ 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.

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