{"id":800,"date":"2021-06-21T17:46:47","date_gmt":"2021-06-21T20:46:47","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/supremo-decide-que-iss-integra-a-base-de-calculo-da-contribuicao-previdenciaria-sobre-a-receita-bruta-cprb\/"},"modified":"2026-09-29T19:24:49","modified_gmt":"2026-09-29T22:24:49","slug":"supremo-decide-que-iss-integra-a-base-de-calculo-da-contribuicao-previdenciaria-sobre-a-receita-bruta-cprb","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/supremo-decide-que-iss-integra-a-base-de-calculo-da-contribuicao-previdenciaria-sobre-a-receita-bruta-cprb\/","title":{"rendered":"Supremo decide que ISS integra a base de c\u00e1lculo da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta (CPRB)"},"content":{"rendered":"<p>Em sess\u00e3o virtual ocorrida entre 11\/06\/2021 e 18\/06\/2021 a maioria dos integrantes do Plen\u00e1rio do Supremo Tribunal fixou a tese em repercuss\u00e3o geral no sentido de que: \u201c<em>\u00c9 constitucional a inclus\u00e3o do Imposto Sobre Servi\u00e7os de Qualquer Natureza -ISS na base de c\u00e1lculo da Contribui\u00e7\u00e3o Previdenci\u00e1ria sobre a Receita Bruta \u2013 CPRB&#8221;.<\/em><\/p>\n<p>Segundo o voto vencedor proferido pelo Ministro Alexandre de Moraes a CPRB representa uma benesse fiscal, n\u00e3o podendo a empresa a ela aderir por livre vontade e, ao mesmo tempo, querer se beneficiar de regras que n\u00e3o lhe sejam aplicadas.<\/p>\n<p>Esse entendimento tamb\u00e9m prevaleceu no julgamento afeto \u00e0 exclus\u00e3o do ICMS da base de PIS e COFINS e j\u00e1 era relativamente esperado pelos contribuintes.<\/p>\n<p>O Ministro Alexandre de Moraes foi acompanhado pelos Ministros Dias Toffoli, Edson Fachin, Gilmar Mendes, Nunes Marques e Roberto Barroso.<\/p>\n<p>Com a decis\u00e3o da maioria, o STF reafirma que tributos podem fazer parte da base de c\u00e1lculo de contribui\u00e7\u00f5es previdenci\u00e1rias, mas a avalia\u00e7\u00e3o pode variar caso a caso especialmente considerando que, para determinados seguimentos e per\u00edodos, a CPRB, o que pode influenciar na aplica\u00e7\u00e3o do entendimento de que a CPRB se trataria de benef\u00edcio fiscal facultativo.<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira, Araujo, Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar os contribuintes e demais entidades de classe que desejem maiores informa\u00e7\u00f5es sobre o tema.<\/p>\n<p>Daniela Franulovic<\/p>\n<p><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p>Renata Souza Rocha<\/p>\n<p><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em sess\u00e3o virtual ocorrida entre 11\/06\/2021 e 18\/06\/2021 a maioria dos integrantes do Plen\u00e1rio [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-800","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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