{"id":1701,"date":"2026-03-18T14:04:14","date_gmt":"2026-03-18T17:04:14","guid":{"rendered":"https:\/\/brzadvogados.com.br\/?p=1701"},"modified":"2026-05-24T22:10:51","modified_gmt":"2026-05-25T01:10:51","slug":"stj-tributacao-concessionarias-energia-irpj-csll","status":"publish","type":"post","link":"https:\/\/brzadvogados.com.br\/en\/stj-tributacao-concessionarias-energia-irpj-csll\/","title":{"rendered":"Superior Court of Justice to define the taxation applicable to energy concessionaires"},"content":{"rendered":"<p><\/p>\n<div class=\"qMYqUG_convSearchResultHighlightRoot\">\n<div class=\"\" data-turn-id-container=\"request-WEB:42482893-b81b-40d9-85cb-0156dd4aaa71-33\" data-is-intersecting=\"true\">\n<section class=\"text-token-text-primary w-full focus:outline-none has-data-writing-block:pointer-events-none [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-WEB:42482893-b81b-40d9-85cb-0156dd4aaa71-33\" data-turn-id-container=\"request-WEB:42482893-b81b-40d9-85cb-0156dd4aaa71-33\" data-testid=\"conversation-turn-68\" data-scroll-anchor=\"false\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"fb6a321b-28fd-4298-a964-d6a669a640a1\" data-message-model-slug=\"gpt-5-5\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert wrap-break-word w-full light markdown-new-styling\">\n<p data-start=\"0\" data-end=\"551\">The 1st Section of the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Superior Court of Justice<\/span><\/span> has submitted Special Appeals No. 2.238.885\/SP and No. 2.238.889\/DF to the repetitive appeals procedure (<a href=\"https:\/\/portal.stf.jus.br\/jurisprudenciaRepercussao\/verAndamentoProcesso.asp?incidente=6354957&amp;numeroProcesso=1370843&amp;classeProcesso=ARE&amp;numeroTema=1415\" target=\"_blank\" rel=\"noopener\">Theme No. 1,415\/STJ)<\/a>. The purpose is to determine whether, in the calculation of Corporate Income Tax (IRPJ) and the Social Contribution on Net Profits (CSLL) by electric power transmission concessionaires, the coefficients applicable to construction, recovery, renovation, expansion or infrastructure improvement activities linked to concession agreements may be applied autonomously.<\/p>\n<p data-start=\"553\" data-end=\"714\">The controversy involves the interpretation of provisions introduced by Law No. 12,973\/2014 and Complementary Law No. 167\/2019, which amended Law No. 9,249\/1995.<\/p>\n<p data-start=\"716\" data-end=\"985\">On one side, the National Treasury argues that revenues related to the construction, expansion or improvement of infrastructure should be taxed using the higher presumed profit coefficient (32%), as they qualify as construction services linked to concession agreements.<\/p>\n<p data-start=\"987\" data-end=\"1420\">On the other side, the concessionaires maintain that their principal activity is the provision of electric power transmission services, while the construction of infrastructure constitutes an ancillary activity necessary for the performance of the public service. Accordingly, they argue that the ordinary presumed profit coefficients (8% for IRPJ and 12% for CSLL) should apply to the revenues arising from their principal activity.<\/p>\n<p data-start=\"1422\" data-end=\"1592\">The legal thesis to be established will have binding effect and must be observed by lower courts in similar cases, contributing to greater uniformity and legal certainty.<\/p>\n<p data-start=\"1594\" data-end=\"1874\" data-is-last-node=\"\" data-is-only-node=\"\">In light of this scenario, it is advisable for taxpayers to assess the adoption of legal measures aimed at safeguarding their rights, including in consideration of any potential modulation of the effects of the decision to be rendered by the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Superior Court of Justice<\/span><\/span>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The 1st Section of the Superior Court of Justice has submitted Special Appeals No. 2.238.885\/SP and [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1702,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1701","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>tributa\u00e7\u00e3o concession\u00e1rias energia STJ<\/title>\n<meta name=\"description\" content=\"STJ definir\u00e1 a tributa\u00e7\u00e3o de concession\u00e1rias de energia no IRPJ e CSLL. 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