The Problem of Taxation of Presumpted ICMS Credits by IRPJ AND by CSLL

Abstract

The present work has the scope to confirm that the presumed ICMS credits cannot be taxed by the Corporate Income Tax (IRPJ) and by the Social Contribution on Net Income (CSLL). This, through a delimitation of the historical context of the legislation regarding the conceptualization and taxation of subsidies, as well as analyzing the classification of ICMS presumed credits as investment subsidies. Finally, the historical positions of the Federal Revenue, the Administrative Council of Tax Appeals (Carf) and the Superior Court of Justice (STJ) will be pointed out and the most appropriate interpretations of bodies on the subject.