10/30/2021
The Superior Court of Justice (STJ) published in this month a decision related to the lawsuit RESP No. 1.930.041/PR, in which stated that the amount paid as Social Security Contribution on the gross revenue (CPRB) cannot be excluded of PIS and COFINS tax bases.
In this case, the taxpayer claimed that the CPRB does not constitute company revenue and, therefore, could not be included in the PIS and COFINS tax bases.
However, in the STJ judgment, it was recognized that there was a similarity between the case under review and the lawsuit RE No. 1.187.264 (Theme 1.048) judged by the Federal Supreme Court (STF), considering the concept of gross revenue was also discussed in that case.
Note that the STF understood, in that judged, that the ICMS composes the calculation basis of the CPRB, considering the constitutionality and legality of the concept of gross revenue mentioned in article 12 of Decree-Law no. 1598/1977, with the new provisions of Law no. 12973/2014, which states that the gross revenue comprises the taxes levied thereon.
Thus, the Minister Herman Benjamin dismissed the claims raised by the taxpayer and, following the premises adopted by the STF in the judgment of the lawsuit RE no. 1.187.264, decided for the inclusion of CPRB in the calculation basis of PIS and COFINS.
Our tax team is available to provide further information and guidance on these and other topics.
Coauthors: Thais Ribeiro Bernardes Casado and Thimóteo Coelho de Oliveira
