Abradt - Informativo Tributário - Decisões do STF - Ano 2020 Episódio 04

Temas abordados no episódio 04:  RE 576967 – (Tema 72) Inclusão do salário maternidade na base de cálculo da contribuição previdenciária. RE 601967 – (Tema 346) Discute-se a existência de reserva de lei complementar para dispor sobre direito à compensação de créditos de ICMS. RE 666404 – (Tema 696) Discute-se a validade da destinação de recursos advindos da COSIP também ao melhoramento e à expansão da rede de iluminação pública. RE 878313 – (Tema 846) Discute-se a constitucionalidade da manutenção de contribuição social após atingida a finalidade que motivou a sua instituição. RE 630898 – (Tema 495) Discute-se a recepção ou não da contribuição destinada ao CF/1988 e a roupagem da referida contribuição após a edição da EC nº 33/01. Debate, ainda, a questão da referibilidade, ou seja, da existência de nexo direto entre as finalidades da contribuição ao INCRA e os sujeitos passivos da obrigação tributária.

What this episode covers

Temas abordados no episódio 04: RE 576967 – (Tema 72) Inclusão do salário maternidade na base de cálculo da contribuição previdenciária. RE 601967 – (Tema 346) Discute-se a existência de reserva de lei complementar para dispor sobre direito à compensação de créditos de ICMS. RE 666404 – (Tema 696) Discute-se a validade da destinação de recursos advindos da COSIP também ao melhoramento e à expansão da rede de iluminação pública. RE 878313 – (Tema 846) Discute-se a constitucionalidade da manutenção de contribuição social após atingida a finalidade que motivou a sua instituição. RE 630898 – (Tema 495) Discute-se a recepção ou não da contribuição destinada ao CF/1988 e a roupagem da referida contribuição após a edição da EC nº 33/01. Debate, ainda, a questão da referibilidade, ou seja, da existência de nexo direto entre as finalidades da contribuição ao INCRA e os sujeitos passivos da obrigação tributária.

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This episode was published on July 14, 2020.

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