A inaplicabilidade da trava de prejuízos fiscais de IRPJ e base de cálculo negativa de CSLL para a pessoa jurídica extinta
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Silva, Guilherme Henrique Pereira Noçais da
Orientador
Chimenti, Ricardo Cunha
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Resumo
A chamada “Trava dos 30%”, introduzida pela Lei nº 8.981, de 20 de janeiro de 1995, estipula um limite quantitativo de 30% para que as pessoas jurídicas que apuram suas bases de cálculo do Imposto de Renda e Contribuição Social sobre o Lucro Líquido, pela metodologia do lucro real, creditem seus prejuízos fiscais com os futuros débitos dos exercícios fiscais subsequentes ao período em que se apurou o saldo negativo. Em, 03/02/2020, no julgamento do RE 591.340/SP, sob a sistemática de repercussão geral, o Supremo Tribunal Federal fixou tese a fim de declarar a constitucionalidade do instituto. No entanto, a despeito do julgamento do STF, discute-se a possibilidade da pessoa jurídica extinta em compensar a integralidade de sua base negativa de IRPJ e CSLL, de forma que o presente artigo visa analisar essa possibilidade à luz da mais recente jurisprudência, bem como de estudos realizados nessa seara.
The so-called “Trava dos 30%” (30% Lock), introduced by Law nº 8.981, of January 20th, 1995, stipulates a quantitative limit of 30% for legal entities that calculate their bases of calculation of Income Tax and Social Contribution on Profit Net, using the real profit methodology, credit their tax losses with the future debts of the fiscal years subsequent to the period in which the negative balance was determined. Recently, in the judgment of Extraordinary Appeal nº 591.340/SP, under the system of general repercussion, the Supreme Federal Court established a thesis in order to declare the constitutionality of the institute. However, despite the Court’s judgment, the possibility of the extinct legal entity to offset the full amount of its negative Corporate Income Tax and Social Contribution on Net Income is discussed, so that, this article aims to analyze this possibility from the perspective of the most recent jurisprudence, as well as studies carried out in this area.
The so-called “Trava dos 30%” (30% Lock), introduced by Law nº 8.981, of January 20th, 1995, stipulates a quantitative limit of 30% for legal entities that calculate their bases of calculation of Income Tax and Social Contribution on Profit Net, using the real profit methodology, credit their tax losses with the future debts of the fiscal years subsequent to the period in which the negative balance was determined. Recently, in the judgment of Extraordinary Appeal nº 591.340/SP, under the system of general repercussion, the Supreme Federal Court established a thesis in order to declare the constitutionality of the institute. However, despite the Court’s judgment, the possibility of the extinct legal entity to offset the full amount of its negative Corporate Income Tax and Social Contribution on Net Income is discussed, so that, this article aims to analyze this possibility from the perspective of the most recent jurisprudence, as well as studies carried out in this area.
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Palavras-chave
imposto de renda , CSLL , trava dos 30% , income tax , social contribution on net income , 30% lock