Headquarters of the Superior Court of Justice (STJ), in Brasília| Photo: Marcello Casal Jr./Agência Brasil

The Superior Court of Justice (STJ) starts judging this Wednesday (26) a special appeal that could increase the taxation of large companies and generate a positive impact of R$ 90 billion in the collection of the Union, according to estimates by the Ministry of Finance. . Depending on the result, the decision may help the portfolio holder, Fernando Haddad, to make his fiscal adjustment package viable.

In the analyzed case, the 1st Section of the STJ will define whether companies can continue to exclude from the calculation basis of the Corporate Income Tax (IRPJ) and the Social Contribution on Net Income (CSLL) some tax benefits granted by states through the Tax on Circulation of Goods and Services (ICMS).

The court has already established an understanding that presumed ICMS credits cannot be included in the calculation of federal taxes. In this Wednesday’s judgment, the justices will define whether the same applies to other types of benefits, such as reduction in the calculation base, reduction in the rate, exemption, immunity, deferral, among others. The decision affects taxpayers who are in the real profit system, that is, large companies.

The Minister of Finance has defended, as part of his fiscal adjustment package, the end of the IRPJ and CSLL exemption on tax benefits granted by states. On Monday (24), he stated that the STJ judgment on the subject will be an “important test”.