A evolução da jurisprudência judicial tributária sobre o aproveimento fiscal de ágio primeiro precedente de mérito do Superior Tribunal de Justiça
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Castro, Leonardo Oliveira Pacheco de
Orientador
Porfirio Junior, Nelson de Freitas
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Resumo
Com o presente artigo, procurou-se, por meio da conceitualização do ágio e análise da legislação que regulamenta a amortização da base de cálculo do IRPJ e posterior análise da jurisprudência judicial da questão, entender sob que fundamentos o Fisco vem glosando a dedutibilidade do goodwill da base de cálculo dos tributos. Dá análise da jurisprudência, constatou-se que ainda pende de uniformização não apenas entre os tribunais, mas entre suas próprias turmas. Com o primeiro julgamento de mérito a questão pelo STJ, entendeu-se pela legalidade das operações, realizadas na vigência da Lei nº 9.532/97, quando realizadas entre empresas de um mesmo grupo econômico, mediante a utilização das chamadas “empresas veículo” e quando não realizada a confusão patrimonial com o real adquirente. Embora tal acórdão tenha se pronunciado sobre o tema, a questão pende de amadurecimento, não somente na segunda instância, mas também nos tribunais superiores, visto que um precedente isolado não é capaz de indicar a confirmação de um posicionamento consolidado do STJ.
With this article, we sought, through the conceptualization of goodwill and analysis of the legislation that regulates the amortization of the IRPJ calculation base and subsequent analysis of the judicial jurisprudence on the issue, to understand on what grounds the Tax Authorities have been disallowing the deductibility of goodwill of the tax calculation basis. Analyzing the jurisprudence, it was found that there is still a need for standardization not only between the courts, but between their own classes. With the first judgment on the merits of the matter by the STJ, it was understood that the operations, carried out under Law No. 9,532/97, were legal, when carried out between companies of the same economic group, through the use of so-called “vehicle companies” and when the patrimonial confusion with the real acquirer has not been carried out. Although this ruling has ruled on the issue, the issue is pending maturity, not only in the second instance, but also in the higher courts, since an isolated precedent is not capable of indicating the confirmation of a consolidated position of the STJ.
With this article, we sought, through the conceptualization of goodwill and analysis of the legislation that regulates the amortization of the IRPJ calculation base and subsequent analysis of the judicial jurisprudence on the issue, to understand on what grounds the Tax Authorities have been disallowing the deductibility of goodwill of the tax calculation basis. Analyzing the jurisprudence, it was found that there is still a need for standardization not only between the courts, but between their own classes. With the first judgment on the merits of the matter by the STJ, it was understood that the operations, carried out under Law No. 9,532/97, were legal, when carried out between companies of the same economic group, through the use of so-called “vehicle companies” and when the patrimonial confusion with the real acquirer has not been carried out. Although this ruling has ruled on the issue, the issue is pending maturity, not only in the second instance, but also in the higher courts, since an isolated precedent is not capable of indicating the confirmation of a consolidated position of the STJ.
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Palavras-chave
agío , amortização , dedutibilidade , empresa veículo , goodwill , amortization , doubtability , vehicle companies