{"id":660,"date":"2026-01-13T15:06:16","date_gmt":"2026-01-13T18:06:16","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/exclusao-do-iss\/"},"modified":"2026-09-29T19:24:37","modified_gmt":"2026-09-29T22:24:37","slug":"exclusao-do-iss","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/exclusao-do-iss\/","title":{"rendered":"STF inclui em pauta julgamento da tese referente a exclus\u00e3o do ISS na base de c\u00e1lculo do PIS e da COFINS"},"content":{"rendered":"<p>Comunicamos que o Supremo Tribunal Federal (STF) incluiu novamente em pauta o julgamento do Recurso Extraordin\u00e1rio n\u00ba 592.616 (Tema n\u00ba 118 de Repercuss\u00e3o Geral). <strong>A sess\u00e3o est\u00e1 prevista para ocorrer no dia 25 de fevereiro de 2026.<\/strong><\/p>\n<p>Este julgamento \u00e9 aguardado com grande expectativa pelo setor de servi\u00e7os, pois visa pacificar a controv\u00e9rsia sobre a exclus\u00e3o do ISS da base de c\u00e1lculo do PIS e da COFINS. A mat\u00e9ria \u00e9 um desdobramento direto da tese fixada no Tema n\u00ba 69 (a &#8220;Tese do S\u00e9culo&#8221;), na qual a Suprema Corte decidiu que o ICMS, por n\u00e3o constituir receita pr\u00f3pria do contribuinte, mas mero ingresso de caixa destinado ao Estado, n\u00e3o deve ser inclu\u00eddo na base de c\u00e1lculo do PIS e da COFINS.<\/p>\n<p>As chances de \u00eaxito s\u00e3o consideradas altas pela comunidade jur\u00eddica tribut\u00e1ria, isto porque o ISS e o ICMS possuem natureza de impostos indiretos que apenas transitam pela contabilidade da empresa. Assim, espera-se que o STF aplique o mesmo racioc\u00ednio utilizado em 2017, consolidando o direito de as empresas prestadoras de servi\u00e7os reduzirem sua carga tribut\u00e1ria corrente.<\/p>\n<p>Nesse cen\u00e1rio, recomenda-se que as empresas prestadoras de servi\u00e7os tributadas pelo Lucro Real ou Presumido, que ainda n\u00e3o discutem a mat\u00e9ria judicialmente, busquem o ajuizamento da demanda antes da data fixada para o julgamento. Tal medida visa resguardar o direito \u00e0 recupera\u00e7\u00e3o integral do ind\u00e9bito tribut\u00e1rio, ante a alta probabilidade de o STF aplicar a modula\u00e7\u00e3o de efeitos.<\/p>\n<p>Vale recordar que, no julgamento do Tema n\u00ba 69, a Suprema Corte restringiu o direito de restitui\u00e7\u00e3o dos valores pagos nos 05 anos anteriores ao protocolo exclusivamente aos contribuintes que j\u00e1 haviam judicializado a quest\u00e3o antes da decis\u00e3o de m\u00e9rito.<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira e Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem discutir judicialmente essa tese, bem como prestar&nbsp;maiores esclarecimentos a respeito do presente tema.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comunicamos que o Supremo Tribunal Federal (STF) incluiu novamente em pauta o julgamento do [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-660","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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