Ao julgar o Recurso Extraordin\u00e1rio n\u00ba 595.838\/SP, o Supremo Tribunal Federal declarou a inconstitucionalidade do art. 22, IV, da Lei n\u00ba\u00a08.212\/91, que prev\u00ea o recolhimento da contribui\u00e7\u00e3o previdenci\u00e1ria de 15% sobre as notas fiscais ou faturas de servi\u00e7os prestados por cooperados por interm\u00e9dio de\u00a0cooperativas de trabalho. Ap\u00f3s esse julgamento, a Procuradoria Geral da Fazenda Nacional emitiu Portaria conjunta vinculando a Secretaria da Receita Federal ao entendimento da Corte Suprema. Sendo assim, as empresas que recolheram tal contribui\u00e7\u00e3o poder\u00e3o pleitear a restitui\u00e7\u00e3o ou a compensa\u00e7\u00e3o da contribui\u00e7\u00e3o, recolhidas nos \u00faltimos 5 anos, conforme determina o art. 168 do C\u00f3digo Tribut\u00e1rio Nacional.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ao julgar o Recurso Extraordin\u00e1rio n\u00ba 595.838\/SP, o Supremo Tribunal Federal declarou a inconstitucionalidade do art. 22, IV, da Lei n\u00ba\u00a08.212\/91, que prev\u00ea o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1365","post","type-post","status-publish","format-standard","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1365"}],"version-history":[{"count":0,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1365\/revisions"}],"wp:attachment":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=1365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=1365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}