PIS e COFINS na base do IRPJ e CSLL no lucro presumido ⚖️ STJ, Tema 1312

➡ Computer Science Applied to Judicial Activity Course (Hotmart) 💻: bit.ly/informaticaaplicada2024 ➡ Instagram Profile 🎴 @andrevieiraprof - access link:   / andrevieiraprof   ⚠️SEE ALSO ⚠️ ➡ ISS in the calculation basis of IRPJ and CSLL with presumed profit. STJ, Topic 1240    • ISS na base de cálculo do IRPJ e CSLL com ...   ➡ ICMS in the calculation basis of PIS COFINS. STJ, Topic 313. STF, Topic 69    • ICMS na base de cálculo de PIS COFINS. STJ...   📺 Playlists ➡ ENAM    • ENAM (julgados comentados). André Vieira   ➡ TAX LAW    • Tributário   ⚖️ Established thesis: The PIS and COFINS contributions are included in the tax base for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL), when calculated under the presumed profit system. 00:00 1. Start 00:18 - Difference between Actual Profit and Presumed Profit 01:01 2. STJ Precedents: Themes 1008 and 1240 01:36 2.1. Theme 1240 - Inclusion of ISS in the IRPJ and CSLL base 04:54 2.2. STF Theme 69 - Why the ICMS thesis in PIS/COFINS does not apply 06:35 2.3. STF Theme 1048 - CPRB and inclusion of taxes in the calculation base 07:47 - Presumed Profit and optional nature 09:26 8. Conclusion - Theme 1312 without modulation of effects