{"id":338,"date":"2019-06-08T20:23:25","date_gmt":"2019-06-08T20:23:25","guid":{"rendered":"https:\/\/oscar.adv.br\/?p=338"},"modified":"2025-01-17T23:33:11","modified_gmt":"2025-01-18T02:33:11","slug":"os-valores-de-icms-nao-integram-a-cprb","status":"publish","type":"post","link":"https:\/\/clientes.maritimoestudio.com.br\/oscaradv\/os-valores-de-icms-nao-integram-a-cprb\/","title":{"rendered":"Os valores de ICMS n\u00e3o integram a CPRB."},"content":{"rendered":"<blockquote>\n<h3 style=\"text-align: left;\">&#8220;Os valores de ICMS n\u00e3o integram a base de c\u00e1lculo da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta &#8211; CPRB, institu\u00edda pela Medida Provis\u00f3ria n. 540\/2011, convertida na Lei n. 12.546\/2011&#8221;.<\/h3>\n<\/blockquote>\n<p>Seguindo o entendimento do STF sobre\u00a0a inconstitucionalidade da inclus\u00e3o do ICMS na base de c\u00e1lculo da PIS e da COFINS, o\u00a0STJ entendeu que o referido tributo n\u00e3o pode estar incluso\u00a0na base de c\u00e1lculo da CPRB, tendo em vista que o valor de ICMS n\u00e3o se incorpora ao patrim\u00f4nio do contribuinte, constituindo mero ingresso de caixa, cujo destino final s\u00e3o os cofres p\u00fablicos, n\u00e3o se caracterizando, portanto, nova receita ou faturamento da empresa.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;Os valores de ICMS n\u00e3o integram a base de c\u00e1lculo da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta &#8211; CPRB, institu\u00edda [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":755,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[2,3,4,5,6,7],"class_list":["post-338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos-e-noticias","tag-cofins","tag-cprb","tag-icms","tag-pis","tag-previdenciario","tag-stj"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - 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