{"id":2078,"date":"2021-09-30T11:15:28","date_gmt":"2021-09-30T14:15:28","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2078"},"modified":"2021-09-30T11:20:43","modified_gmt":"2021-09-30T14:20:43","slug":"unilever-vence-no-carf-discussao-relativa-a-agio-interno","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/unilever-vence-no-carf-discussao-relativa-a-agio-interno\/","title":{"rendered":"UNILEVER VENCE NO CARF DISCUSS\u00c3O RELATIVA A \u00c1GIO INTERNO"},"content":{"rendered":"<p>Nos autos do Processo n\u00ba 16561.720028\/2014-55, julgado pela 1\u00aa Turma da C\u00e2mara Superior do CARF, a Unilever Brasil Ltda. conseguiu cancelar expressiva autua\u00e7\u00e3o decorrente da amortiza\u00e7\u00e3o de \u00e1gio em opera\u00e7\u00f5es societ\u00e1rias com empresas relacionadas.<\/p>\n<p>Entre 2007 e 2008, a Unilever adquiriu empresas no exterior por interm\u00e9dio da Unilever Brasil Alimentos. Nesta opera\u00e7\u00e3o, houve a forma\u00e7\u00e3o de \u00e1gio por expectativa de rentabilidade futura, que foi amortizado pela Unilever reduzindo, assim, os valores de IRPJ e CSLL devidos em suas apura\u00e7\u00f5es.<\/p>\n<p>Por entender que o \u00e1gio foi gerado unicamente com a finalidade tribut\u00e1ria, mediante interposi\u00e7\u00e3o de empresa ve\u00edculo, a Receita Federal lavrou o auto de infra\u00e7\u00e3o para exigir os tributos n\u00e3o recolhidos em raz\u00e3o da amortiza\u00e7\u00e3o.<\/p>\n<p>Registra-se que julgamento terminou empatado, o que beneficiou o contribuinte. Destaca-se que at\u00e9 2020, os presidentes das turmas de julgamento no CARF, representantes do Fisco, desempatavam os julgamentos (voto de qualidade), o que, via de regra, se dava de modo favor\u00e1vel \u00e0 Receita Federal.<\/p>\n<p>Desta forma, a jurisprud\u00eancia em temas antes desfavor\u00e1veis aos contribuintes, como este, tem se alterado trazendo mais justi\u00e7a tribut\u00e1ria.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nos autos do Processo n\u00ba 16561.720028\/2014-55, julgado pela 1\u00aa Turma da C\u00e2mara Superior do CARF, a Unilever Brasil Ltda. conseguiu cancelar expressiva autua\u00e7\u00e3o decorrente da amortiza\u00e7\u00e3o de \u00e1gio em opera\u00e7\u00f5es societ\u00e1rias com empresas relacionadas. Entre 2007 e 2008, a Unilever adquiriu empresas no exterior por interm\u00e9dio da Unilever Brasil Alimentos. Nesta opera\u00e7\u00e3o, houve a forma\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2079,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>UNILEVER VENCE NO CARF DISCUSS\u00c3O RELATIVA A \u00c1GIO INTERNO - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/vvfconsultores.com.br\/blog\/unilever-vence-no-carf-discussao-relativa-a-agio-interno\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"UNILEVER VENCE NO CARF DISCUSS\u00c3O RELATIVA A \u00c1GIO INTERNO - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"Nos autos do Processo n\u00ba 16561.720028\/2014-55, julgado pela 1\u00aa Turma da C\u00e2mara Superior do CARF, a Unilever Brasil Ltda. conseguiu cancelar expressiva autua\u00e7\u00e3o decorrente da amortiza\u00e7\u00e3o de \u00e1gio em opera\u00e7\u00f5es societ\u00e1rias com empresas relacionadas. 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