A tributação do participante no contrato de outorga de opção de compra e venda de ações, com previsão no artigo 168, § 3º, da lei nº 6.404/76 “stock options”, segundo recente jurisprudência judicial, administrativa e doutrina
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Tipo
TCC
Data de publicação
2020-11
Periódico
Citações (Scopus)
Autores
Abreu, Eduardo Melo de Salles
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho de conclusão de curso tem por objetivo verificar como estão sendo
tributados, em relação aos participantes dos planos de stock option, os eventuais ganhos de
capital adquiridos pelas ofertas de oportunidades de aquisições de participação societária de
companhias aos seus executivos. Esse estudo se mostra essencial diante dos recentes debates
sobre o tema, uma vez que o contrato de opção de compra e venda de ações passa a ser, cada
vez mais, modalidade contratual utilizada por empresas de capital aberto e fechado. A
tributação no contrato de outorga de opção de compra e venda de ações é tema relevante,
também, pelo fato de que inexiste legislação definindo a natureza jurídica dos ganhos auferidos
por meio desta modalidade contratual, seja lei geral, tributária, trabalhista ou previdenciária.
Assim, cabe ao intérprete analisar cada caso, e, dessa maneira, pode-se perceber que a
jurisprudência ainda oscila e diverge sobre como tributar o ganho de capital nessas situações.
Dessa forma, para entender qual o posicionamento mais recente da jurisprudência, assim como
sua fundamentação, foi feito uso de ampla análise jurisprudencial acrescida de pesquisa
bibliográfica de doutrina. Diante das constatações resultantes da pesquisa, pode-se concluir, em
suma, que existe forte tendência das próximas decisões jurisprudenciais acatarem ao raciocínio
do Contribuinte, uma vez que se entende, cada vez mais em relação à própria definição do
conceito dos planos de stock option, pela natureza mercantil destes Contratos de Outorga de
Opção de Compra e Venda de Ações. O Tribunal Regional Federal da Terceira Região, maior
polo de discussão judicial do cerne deste trabalho, possui diversas Turmas e Desembargadores
que já decidiram de forma favorável ao Contribuinte, assim como se destacam diversos ilustres
doutrinadores que, embasados no princípio da realização da renda, também se posicionaram no
mesmo sentido.
The purpose of this final course work is to verify how, in relation to the participants in the stock option plans, any capital gains acquired through the offers of opportunities for the acquisition of corporate interest from companies to their executives are being taxed. This study is essential in view of the recent debates on the topic, since the stock option contract becomes, increasingly, a contractual modality used by publicly traded and closed companies. Taxation in the stock option agreement is a relevant issue, too, due to the fact that there is no legislation defining the legal nature of the gains earned through this contractual modality, be it general, tax, labor or social security law. Thus, it is up to the interpreter to analyze each case, and, in this way, it can be seen that the jurisprudence still oscillates and diverges on how to tax the capital gain in these situations. Thus, in order to understand the most recent positioning of the jurisprudence, as well as its foundation, a broad jurisprudential analysis was added, together with bibliographic research on doctrine. In view of the findings resulting from the research, it can be concluded, in short, that there is a strong tendency for the next jurisprudential decisions to follow the Taxpayer's reasoning, since it is understood, increasingly in relation to the definition of the concept of stock plans option, due to the commercial nature of these Share Purchase and Sale Option Contracts. The Federal Regional Court of the Third Region, the largest center for judicial discussion at the heart of this work, has several Classes and Judges who have already decided in favor of the Taxpayer, as well as several distinguished scholars who, based on the principle of income realization, also positioned themselves in the same direction.
The purpose of this final course work is to verify how, in relation to the participants in the stock option plans, any capital gains acquired through the offers of opportunities for the acquisition of corporate interest from companies to their executives are being taxed. This study is essential in view of the recent debates on the topic, since the stock option contract becomes, increasingly, a contractual modality used by publicly traded and closed companies. Taxation in the stock option agreement is a relevant issue, too, due to the fact that there is no legislation defining the legal nature of the gains earned through this contractual modality, be it general, tax, labor or social security law. Thus, it is up to the interpreter to analyze each case, and, in this way, it can be seen that the jurisprudence still oscillates and diverges on how to tax the capital gain in these situations. Thus, in order to understand the most recent positioning of the jurisprudence, as well as its foundation, a broad jurisprudential analysis was added, together with bibliographic research on doctrine. In view of the findings resulting from the research, it can be concluded, in short, that there is a strong tendency for the next jurisprudential decisions to follow the Taxpayer's reasoning, since it is understood, increasingly in relation to the definition of the concept of stock plans option, due to the commercial nature of these Share Purchase and Sale Option Contracts. The Federal Regional Court of the Third Region, the largest center for judicial discussion at the heart of this work, has several Classes and Judges who have already decided in favor of the Taxpayer, as well as several distinguished scholars who, based on the principle of income realization, also positioned themselves in the same direction.
Descrição
Palavras-chave
contrato de outorga de opção de compra e venda de ações , stock options , tributação no stock options , contrato de natureza jurídica mercantil , option stock grant agreement/constract , taxation in the stock option agreement , commercial legal nature contract