Ágio nas combinações de negócio: implicações tributárias, societárias e contábeis
Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Gatto, Thiago da Cunha
Orientador
Medeiros, Edmundo Emerson de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho apresentará os impactos fiscais, societários e contábeis do ágio originado de
uma operação de combinação de negócios (i.e., fusão, incorporação, cisão e aquisição de
participação societária. Além de um estudo de relevantes decisões dos tribunais nacionais quanto
ao aproveitamento dos benefícios fiscais gerados por esse ativo. A pesquisa foi pautada em uma
análise conceitual que busca definir as bases jurídico, contábeis e tributárias correlatas ao tema e
presentes no Sistema Tributário Nacional partindo dos principais tributos aplicáveis quando se
explana o tema em tela, sendo eles o Imposto de Renda da Pessoa Jurídica - IRPJ e Contribuição
Social sobre o Lucro Líquido – CSLL, para isso utilizamos os conceitos presentes na Carta
Magna de 1988 e nos diplomas legais que os instituíram Leis 9.430/1996 e Lei 7.689/1988, além
das Instruções Normativas da Receita Federal do Brasil em especial a 1.700/2017. Ademais, se
buscou definir algumas nuâncias societárias inerentes as combinações de negócio (i.e.,
originadoras do objeto de estudo do presente trabalho) tendo como base os conceitos doutrinários
das espécies de combinações (i.e., fusão, cisão, incorporação e aquisição de participação
societária) e nos preceitos da Lei das S.A.s 6.404/1976. Procurou-se explorar também,
brevemente, demais problemáticas e origens do ágio que não as combinações de negócio, além de
demais conceitos contábeis inerentes ao tema, especialmente, os conceitos presentes no Comitê
de Pronunciamento Contábil nº nº 15 (i.e., combinações de negócio). Já no cerne da pesquisa se
desenvolveu uma abordagem descritiva dos aspectos técnicos da constituição do ágio no que
tange o possível benefício fiscal, requisitos de constituição e dedutibilidade, utilizando como
regra matriz a Lei 12.973/2014 que trouxe mudanças legislativas profundas a temática. Por fim,
foi realizada uma reflexão sobre alguns casos de destaque, a fim de demonstrar como se dá a
interpretação de todas as normas e regras abordadas pelas autoridades fazendárias e o judiciário
brasileiro.
This paper will present the tax, corporate and accounting impacts of goodwill arising from a business combination transaction (i.e., merger, incorporation, spin-off and acquisition of equity interest.) In addition, a study of relevant decisions of the national courts regarding the tax benefits generated by this asset. The research was based on a conceptual analysis that seeks to define the tax, accounting and law bases related to the theme and present in the National Tax System based on the main taxes applicable when explaining the subject, which are the Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL), for this we use the concepts present in the Brazilian Constitution of 1988 and in the legal acts that established those taxations: Laws 9,430/1996 and Law 7,689/1988, besides the Normative Instructions of the Brazilian Federal Revenue, in particular to 1,700/2017. Also, we sought to define some corporate law nuances inherent in business combinations (i.e., that originates the object of study of this paper) based on the doctrinal concepts of the types of combinations (i.e., merger, spin-off, incorporation and acquisition of equity interest) and the provisions of the Brazilian Corporate Law 6,404/1976. We also briefly explored other issues and origins of goodwill other than business combinations, as well as other accounting concepts inherent to the subject, especially the concepts contained in Accounting Pronouncement No. 15. (i.e., business combinations). At the heart of the research, a descriptive approach was developed addressing the technical aspects of the constitution of goodwill with respect to the possible tax benefit, constitution and deductibility requirements, using Law 12.973 / 2014 that brought deep legislative changes to the theme. Finally, a reflection was made on some relevant cases, in order to demonstrate how the interpretation of all the norms and rules are being addressed by the tax authorities and the Brazilian judiciary.
This paper will present the tax, corporate and accounting impacts of goodwill arising from a business combination transaction (i.e., merger, incorporation, spin-off and acquisition of equity interest.) In addition, a study of relevant decisions of the national courts regarding the tax benefits generated by this asset. The research was based on a conceptual analysis that seeks to define the tax, accounting and law bases related to the theme and present in the National Tax System based on the main taxes applicable when explaining the subject, which are the Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL), for this we use the concepts present in the Brazilian Constitution of 1988 and in the legal acts that established those taxations: Laws 9,430/1996 and Law 7,689/1988, besides the Normative Instructions of the Brazilian Federal Revenue, in particular to 1,700/2017. Also, we sought to define some corporate law nuances inherent in business combinations (i.e., that originates the object of study of this paper) based on the doctrinal concepts of the types of combinations (i.e., merger, spin-off, incorporation and acquisition of equity interest) and the provisions of the Brazilian Corporate Law 6,404/1976. We also briefly explored other issues and origins of goodwill other than business combinations, as well as other accounting concepts inherent to the subject, especially the concepts contained in Accounting Pronouncement No. 15. (i.e., business combinations). At the heart of the research, a descriptive approach was developed addressing the technical aspects of the constitution of goodwill with respect to the possible tax benefit, constitution and deductibility requirements, using Law 12.973 / 2014 that brought deep legislative changes to the theme. Finally, a reflection was made on some relevant cases, in order to demonstrate how the interpretation of all the norms and rules are being addressed by the tax authorities and the Brazilian judiciary.
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Trabalho indicado para publicação
Palavras-chave
ágio , combinação de negócios , direito tributário , goodwill , business combination , tax law