AREsp 2520144 - DECISAO

DECISÃO Trata-se de agravo manejado pela União (Fazenda Nacional) desafiando decisão denegatória de admissibilidade a recurso especial, este interposto com base no art. 105, III, a, da CF, contra acórdão proferido pelo Tribunal Regional Federal da 4ª Região, assim ementado (fl. 176): TRIBUTÁRIO. CRÉDITOS PRESUMIDOS...

Source-derived case information.

Parties: Agravante: União (Fazenda Nacional)
Court: Superior Tribunal de Justiça
Jurisdiction: Brazil
Judgment Date: 06 March 2024
Procedural Posture: Agravo / Decisão Denegatória De Admissibilidade De Recurso Especial
Legal Topics: Créditos Presumidos De ICMS, IRPJ, CSLL, Lei Complementar 160/2017, Princípio Federativo, Lucro Real, Lucro Presumido

Tributário Créditos Presumidos De ICMS IRPJ CSLL Lei Complementar 160/2017 Princípio Federativo Lucro Real Lucro Presumido

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Parties

União (Fazenda Nacional)

Agravante

Procedural Posture

Agravo / Decisão Denegatória De Admissibilidade De Recurso Especial

Legal Issues

1 Integração dos créditos presumidos de ICMS na base de cálculo do IRPJ e da CSLL
2 Efeito da Lei Complementar n.º 160/2017 sobre a exclusão dos créditos presumidos de ICMS
3 Aplicabilidade dos requisitos do art. 30 da Lei n.º 12.973/2014 ao lucro real e ao lucro presumido

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