The First Section of the Superior Court of Justice (STJ), ruling under the repetitive appeals procedure, unanimously held that ICMS, PIS, and Cofins must be included in the calculation base of the Tax on Industrialized Products (IPI). This decision, now binding, must be observed by all lower courts, thereby strengthening the position of the National Treasury.<\/p>\n
1. Background of the Controversy<\/strong><\/p>\n The dispute was driven by industrial companies and importers seeking to exclude certain taxes from the IPI tax base, arguing by analogy with the so-called \u201clandmark tax case\u201d (Theme 69\/STF), in which the Supreme Federal Court held that the inclusion of ICMS in the PIS\/Cofins tax base was unconstitutional. 2. STJ\u2019s Reasoning<\/strong><\/p>\n The reporting justice, Minister Teodoro Silva Santos, rejected the analogical application of Theme 69, stating that the taxable events and tax bases are distinct. The First Section further emphasized that: Accordingly, the Court concluded that the concept of \u201ctransaction value\u201d is broad and includes all elements that make up the final price of the product.<\/p>\n 3. Practical Consequences of the Decision<\/strong><\/p>\n For Companies 4. Possibility of Review by the STF<\/strong><\/p>\n Although the STJ has taken a categorical stance, the matter may still reach the Supreme Federal Court (STF) if a constitutional violation is alleged, particularly regarding:<\/p>\n \u2022 the principle of ability to pay; For the time being, however, the pro-Treasury interpretation prevails, aligned with the literal wording of the CTN and infra-constitutional legislation.<\/p>","protected":false},"excerpt":{"rendered":" The First Section of the Superior Court of Justice (STJ), ruling under the repetitive appeals procedure, unanimously held that ICMS, PIS, and Cofins must be […]<\/p>\n","protected":false},"author":2,"featured_media":2979,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2978","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2978","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=2978"}],"version-history":[{"count":3,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2978\/revisions"}],"predecessor-version":[{"id":3061,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2978\/revisions\/3061"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2979"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nAccording to taxpayers, if ICMS does not constitute revenue for purposes of PIS\/Cofins, it should likewise not compose the \u201ctransaction value\u201d used as the IPI tax base, since such taxes would not represent the taxpayer\u2019s own wealth, but rather transitory amounts passed on to the tax authorities.<\/p>\n
\nIPI, as provided in Article 47, II, \u201ca,\u201d of the National Tax Code (CTN), is levied on the \u201ctransaction value,\u201d a concept that encompasses:
\n\u2022 the product price;
\n\u2022 freight;
\n\u2022 ancillary expenses; and
\n\u2022 taxes that form part of the price, including ICMS, PIS, and Cofins (Law No. 4,502\/1964, Article 14, \u00a71).<\/p>\n
\n\u2022 there is no statutory provision authorizing the exclusion of these taxes from the IPI tax base;
\n\u2022 STJ case law has long consolidated this understanding, spanning several decades.<\/p>\n
\n\u2022 The current requirement is confirmed: IPI continues to be calculated on the total transaction value, including ICMS, PIS, and Cofins.
\n\u2022 Significant impact for industrial companies and importers, with the maintenance of a higher tax burden.
\n\u2022 Reduced likelihood of success in ongoing lawsuits, given the binding nature of the repetitive decision.<\/p>\n
\n\u2022 the constitutional concept of revenue; and
\n\u2022 consistency with Theme 69.<\/p>\n