09/01/2025
The First Section of the Superior Court of Justice (STJ), in a unanimous vote during the judgment of Repetitive Appeal Topic 1,223, ruled on the legality of including social contributions (PIS and COFINS) in the sales tax (ICMS) calculation base when the base for the state tax is the value of the transaction.
In this regard, the Ministers established the following thesis: “The inclusion of PIS and COFINS in the ICMS calculation base is legal in cases where the calculation base is the transaction value, as it constitutes an economic transfer.”
Minister Paulo Sérgio Domingues, the Rapporteur for the cases submitted to the repetitive appeals system, ruled out the application of the understanding established by the Federal Supreme Court (STF) in the judgment of Topic 69, in which the exclusion of ICMS from the PIS and COFINS calculation base was recognized.
According to Minister Paulo Sérgio Domingues, in the present case, there was no legal provision allowing the exclusion of the social contributions (PIS and COFINS) from the ICMS calculation base.
It is important to note that the understanding established by the STJ aligns with the prevailing jurisprudence of this Court on the matter, which is why the collegiate of the First Section of the STJ decided not to modulate the effects of the decision. This means that the understanding now adopted must be followed without restrictions.
Authored by: Thais Ribeiro Bernardes Casado
