A não incidência de imposto sobre operações de crédito, câmbio e seguros nos contratos de conta corrente
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TCC
Date
2019-12
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Authors
Mello, Iasmin Camilo Nascimento
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Sabbag, Eduardo de Moraes
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Abstract
O presente trabalho tem como finalidade analisar a incidência do Imposto sobre Operações Financeiras, Câmbio e Seguros (IOF) nos contratos de conta corrente e o entendimento do assunto perante o Conselho Administrativo de Recursos Fiscais (CARF). Para isso, o tema será abordado de forma ampla e exemplificativa, para que haja um entendimento completo e profundo sobre o assunto. Inicialmente, o presente trabalho trará conceitos básicos do Direito Tributário, como o conceito de tributo, suas classificações, definição de IOF, com sua base de cálculo, fato gerador, e alíquotas. Em segundo plano, traremos a definição e conceito de contrato de mútuo. Passadas as informações inicias, será elaborado um estudo comparativo entre o contrato de mútuo e o contrato de conta corrente, suas semelhanças e diferenças. Além disso, será analisado também como os contratos de mútuo se comportam perante o CARF e a forma de incidência de IOF no mencionado contrato. Em seguida, faremos um estudo de caso, onde analisaremos uma das decisões mais importantes dos últimos anos a respeito da incidência de IOF sobre os contratos de conta corrente. Com essa análise, chegaremos à conclusão sobre o posicionamento do CARF a respeito do assunto. Para o alcance deste estudo, foi utilizada pesquisa bibliográfica através de doutrinas de direito tributário, sobretudo, de IOF, artigos científicos, e, majoritariamente, jurisprudências dos Tribunais e Órgãos Administrativos do país.
This paper aims to analyze the incidence of the Tax on Financial Operations, Exchange and Insurance (IOF) on current account contracts and its understanding before the Administrative Board of Tax Appeals (CARF). For this, the theme will be approached in a broad and exemplary way, so that there is a complete and deep understanding on the subject. Initially, this paper will bring basic concepts of Tax Law, such as the concept of tax, its classifications, IOF definition, with its calculation basis, chargeable event, and tax rates. In the background, we will bring the definition and concept of loan agreement. After the initial information, a comparative study will be prepared between the loan agreement and the current account agreement, their differences and similarities and the fine line between their differentiation. In addition, it will also be analyzed how the loan agreements behave before the CARF and the way IOF is levied on the said contract. Next, we will do a case study, where we will analyze one of the most important decisions of recent years regarding the incidence of IOF on current account contracts. With this analysis, we will conclude about CARF's position on the subject. For the scope of this study, bibliographic research was used through doctrines of tax law, especially IOF, scientific articles, and mostly jurisprudence of the Courts and Administrative Bodies of the country.
This paper aims to analyze the incidence of the Tax on Financial Operations, Exchange and Insurance (IOF) on current account contracts and its understanding before the Administrative Board of Tax Appeals (CARF). For this, the theme will be approached in a broad and exemplary way, so that there is a complete and deep understanding on the subject. Initially, this paper will bring basic concepts of Tax Law, such as the concept of tax, its classifications, IOF definition, with its calculation basis, chargeable event, and tax rates. In the background, we will bring the definition and concept of loan agreement. After the initial information, a comparative study will be prepared between the loan agreement and the current account agreement, their differences and similarities and the fine line between their differentiation. In addition, it will also be analyzed how the loan agreements behave before the CARF and the way IOF is levied on the said contract. Next, we will do a case study, where we will analyze one of the most important decisions of recent years regarding the incidence of IOF on current account contracts. With this analysis, we will conclude about CARF's position on the subject. For the scope of this study, bibliographic research was used through doctrines of tax law, especially IOF, scientific articles, and mostly jurisprudence of the Courts and Administrative Bodies of the country.
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Keywords
tributo , IOF , contrato de conta corrente , cash pooling , contrato de mútuo , CARF , tribute , current account agreement