{"id":2507,"date":"2023-01-05T10:27:43","date_gmt":"2023-01-05T12:27:43","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2507"},"modified":"2023-01-05T10:27:43","modified_gmt":"2023-01-05T12:27:43","slug":"camara-superior-do-carf-valida-amortizacao-de-agio-interno","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/camara-superior-do-carf-valida-amortizacao-de-agio-interno\/","title":{"rendered":"C\u00c2MARA SUPERIOR DO CARF VALIDA AMORTIZA\u00c7\u00c3O DE \u00c1GIO INTERNO"},"content":{"rendered":"<p><span data-contrast=\"auto\">A 1\u00aa Turma da C\u00e2mara Superior do CARF, no Processo n 10980.720029\/2017-25, entendeu, por maioria, que o \u00e1gio gerado em opera\u00e7\u00f5es dentro de um mesmo grupo empresarial (\u00e1gio interno) pode ser objeto de dedu\u00e7\u00e3o fiscal.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para os Conselheiros, a veda\u00e7\u00e3o expressa do \u00e1gio interno dentro do mesmo grupo econ\u00f4mico, a Lei 12.973\/2014 \u00e9 clara ao dizer que inexiste proibi\u00e7\u00e3o nesse sentido em legisla\u00e7\u00e3o anterior, o que torna poss\u00edvel a amortiza\u00e7\u00e3o da parcela na base de c\u00e1lculo do IRPJ e da CSLL.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Nesse sentido, entenderam que o aporte dos recursos necess\u00e1rios \u00e0 aquisi\u00e7\u00e3o da participa\u00e7\u00e3o societ\u00e1ria, ou ainda, a transfer\u00eancia do pr\u00f3prio investimento do \u00e1gio, seja ele decorrente de aumento de capital ou incorpora\u00e7\u00f5es de a\u00e7\u00f5es com holding do mesmo grupo econ\u00f4mico, n\u00e3o impede a amortiza\u00e7\u00e3o ap\u00f3s a incorpora\u00e7\u00e3o da empresa ve\u00edculo pela investida.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Decidiram, ainda, que a aus\u00eancia de confus\u00e3o patrimonial entre a real adquirente e a investida n\u00e3o constitui requisito legal para a dedu\u00e7\u00e3o fiscal do \u00e1gio, exceto na hip\u00f3tese de simula\u00e7\u00e3o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Dessa forma, mais uma vez o CARF reconhece a possibilidade de dedu\u00e7\u00e3o fiscal de \u00e1gio em opera\u00e7\u00f5es entre empresas do mesmo grupo econ\u00f4mico e atrav\u00e9s de empresa ve\u00edculo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Turma da C\u00e2mara Superior do CARF, no Processo n 10980.720029\/2017-25, entendeu, por maioria, que o \u00e1gio gerado em opera\u00e7\u00f5es dentro de um mesmo grupo empresarial (\u00e1gio interno) pode ser objeto de dedu\u00e7\u00e3o fiscal.\u00a0\u00a0 Para os Conselheiros, a veda\u00e7\u00e3o expressa do \u00e1gio interno dentro do mesmo grupo econ\u00f4mico, a Lei 12.973\/2014 \u00e9 clara ao [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2508,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[142,29,141,63],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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