A 1ª Turma do Superior Tribunal de Justiça (STJ) iniciou julgamento sobre a exclusão do ICMS da base de cálculo da contribuição previdenciária sobre receita bruta (CPRB). Por enquanto, apenas o relator, Ministro Napoleão Nunes Maia Filho, votou favoravelmente aos contribuintes, aplicando ao caso o precedente do STF que garantiu a exclusão do ICMS da base de cálculo do PIS e da COFINS.
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