{"id":2872,"date":"2020-05-22T18:53:46","date_gmt":"2020-05-22T21:53:46","guid":{"rendered":"http:\/\/veiga.law\/?p=2872"},"modified":"2020-06-09T14:05:18","modified_gmt":"2020-06-09T17:05:18","slug":"stj-limita-a-incidencia-da-contribuicao-ao-sistema-s-a-20-salarios-minimos-base-de-calculo","status":"publish","type":"post","link":"https:\/\/veiga.law\/site2\/2020\/05\/22\/stj-limita-a-incidencia-da-contribuicao-ao-sistema-s-a-20-salarios-minimos-base-de-calculo\/","title":{"rendered":"stj limita a incid\u00eancia da contribui\u00e7\u00e3o ao sistema \u201cs\u201d a 20 sal\u00e1rios m\u00ednimos (base de c\u00e1lculo)"},"content":{"rendered":"\n<p>Atualmente s\u00e3o amplas as discuss\u00f5es em torno da contribui\u00e7\u00e3o ao Sistema \u201cS\u201d, devida ao SESI, SENAI, SENAC, dentre outros bem como ao INCRA, em especial sobre a grandeza a ser tributada.<\/p>\n\n\n\n<p>Tal contribui\u00e7\u00e3o possui a chamada natureza parafiscal, cuja fun\u00e7\u00e3o arrecadat\u00f3ria \u00e9 transmitida a outra figura definida em lei, sen\u00e3o a da Uni\u00e3o e de seus entes federativos.<\/p>\n\n\n\n<p><strong>FATO GERADOR E AL\u00cdQUOTA <\/strong><\/p>\n\n\n\n<p>Evidentemente que a situa\u00e7\u00e3o jur\u00eddica de determinada empresa, ser um estabelecimento industrial e estar filiado \u00e0 entidades sindicais subordinadas \u00e0 Confedera\u00e7\u00e3o Nacional da Ind\u00fastria \u2013 CNI, faz nascer a obriga\u00e7\u00e3o tribut\u00e1ria para o pagamento desta contribui\u00e7\u00e3o.<\/p>\n\n\n\n<p>Sem a soma dessas duas situa\u00e7\u00f5es inexiste o fato gerador das referidas contribui\u00e7\u00f5es (estabelecimento industrial e filia\u00e7\u00e3o aos sindicatos subordinados \u00e0 CNI).<\/p>\n\n\n\n<p>Com a ocorr\u00eancia do fato gerador surge a necessidade de aplica\u00e7\u00e3o das al\u00edquotas ora vigentes, a fim de se apurar o quanto devido a t\u00edtulo de sal\u00e1rio-educa\u00e7\u00e3o.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/veiga.law\/wp-content\/uploads\/2020\/05\/Ilustra2.png\" alt=\"\" class=\"wp-image-2873\" width=\"333\" height=\"370\"\/><\/figure>\n\n\n\n<p><strong>BASE DE C\u00c1LCULO<\/strong><\/p>\n\n\n\n<p>A maior discuss\u00e3o sobre o tema em destaque se d\u00e1 em torno de sua base de c\u00e1lculo.<\/p>\n\n\n\n<p>\u00c9 com base nessa discuss\u00e3o que recentemente o Superior Tribunal de Justi\u00e7a limitou a incid\u00eancia da contribui\u00e7\u00e3o ao Sistema \u201cS\u201d a 20 sal\u00e1rios m\u00ednimos.<\/p>\n\n\n\n<p>Ou seja, o Fisco vinha autuando os contribuintes destes tributos exigindo que suas al\u00edquotas fossem aplicadas sobre a folha de sal\u00e1rios, exig\u00eancia esta expressamente refutada pelo poder judici\u00e1rio.<\/p>\n\n\n\n<p><strong>CONCLUS\u00c3O <\/strong><\/p>\n\n\n\n<p>Desta forma, com a recente decis\u00e3o, alterando a base de c\u00e1lculo da mesma para 20 sal\u00e1rios m\u00ednimos, caber\u00e1 ao contribuinte eleger a via judicial e pleitear a restitui\u00e7\u00e3o dos valores pagos a maior inerentes aos \u00faltimos 05 anos e garantir a seguran\u00e7a para que seu recolhimento se d\u00ea com base na limita\u00e7\u00e3o imposta pelo poder judici\u00e1rio, qual seja, a de 20 sal\u00e1rios m\u00ednimos, e para que n\u00e3o seja submetido \u00e0 exig\u00eancia de recolher essa contribui\u00e7\u00e3o sobre sua folha salarial.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Atualmente s\u00e3o amplas as discuss\u00f5es em torno da contribui\u00e7\u00e3o ao Sistema \u201cS\u201d, devida ao SESI, SENAI, SENAC, dentre outros bem como ao INCRA, em especial sobre a grandeza a ser tributada. Tal contribui\u00e7\u00e3o possui a chamada natureza parafiscal, cuja fun\u00e7\u00e3o arrecadat\u00f3ria \u00e9 transmitida a outra figura definida em lei, sen\u00e3o a da Uni\u00e3o e de [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2916,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"autor":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>stj limita a incid\u00eancia da contribui\u00e7\u00e3o ao sistema \u201cs\u201d a 20 sal\u00e1rios m\u00ednimos (base de c\u00e1lculo) - TESTE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/veiga.law\/site2\/2020\/05\/22\/stj-limita-a-incidencia-da-contribuicao-ao-sistema-s-a-20-salarios-minimos-base-de-calculo\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"stj limita a incid\u00eancia da contribui\u00e7\u00e3o ao sistema \u201cs\u201d a 20 sal\u00e1rios m\u00ednimos (base de c\u00e1lculo) - TESTE\" \/>\n<meta property=\"og:description\" content=\"Atualmente s\u00e3o amplas as discuss\u00f5es em torno da contribui\u00e7\u00e3o ao Sistema \u201cS\u201d, devida ao SESI, SENAI, SENAC, dentre outros bem como ao INCRA, em especial sobre a grandeza a ser tributada. 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