{"id":3473,"date":"2025-11-06T16:04:52","date_gmt":"2025-11-06T19:04:52","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=3473"},"modified":"2025-11-06T16:04:52","modified_gmt":"2025-11-06T19:04:52","slug":"iof-em-operacoes-de-conta-corrente-intercompany-e-as-premissas-fixadas-pelo-carf-no-acordao-3301-014-486","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/iof-em-operacoes-de-conta-corrente-intercompany-e-as-premissas-fixadas-pelo-carf-no-acordao-3301-014-486\/","title":{"rendered":"IOF em Opera\u00e7\u00f5es de Conta Corrente Intercompany e as Premissas Fixadas pelo CARF no Ac\u00f3rd\u00e3o 3301-014.486"},"content":{"rendered":"<p><strong><span class=\"TextRun SCXW191932244 BCX0\" lang=\"PT-BR\" xml:lang=\"PT-BR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW191932244 BCX0\">I. Introdu\u00e7\u00e3o<\/span><\/span><\/strong><span class=\"EOP SCXW191932244 BCX0\" data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A 1\u00aa Turma Ordin\u00e1ria da 3\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do CARF, em sess\u00e3o realizada no dia 29\/07\/25 (Ac\u00f3rd\u00e3o 3301-014.486 | Processo 13136.720648\/2022-26), deu provimento ao recurso do contribuinte e afastou a cobran\u00e7a de IOF\/Cr\u00e9dito sobre os lan\u00e7amentos de conta corrente <\/span><i><span data-contrast=\"auto\">intercompany<\/span><\/i><span data-contrast=\"auto\"> (intragrupo), <\/span><b><span data-contrast=\"auto\">por entender que as movimenta\u00e7\u00f5es financeiras funcionavam como mecanismo de compensa\u00e7\u00e3o de obriga\u00e7\u00f5es e n\u00e3o como m\u00fatuo.\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Em linha com o art. 13 da Lei 9.779\/1999 e a defini\u00e7\u00e3o civil de m\u00fatuo (art. 586 do C\u00f3digo Civil), o colegiado concluiu que mero fluxo financeiro multidirecional e oscilante entre empresas de um mesmo grupo, sem juros, sem obriga\u00e7\u00e3o de devolver numer\u00e1rio certo em prazo certo e com apura\u00e7\u00e3o peri\u00f3dica de saldo, <\/span><b><span data-contrast=\"auto\">n\u00e3o configura fato gerador do IOF.<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Trata-se de um importante precedente para grupos empresariais que demandam uma gest\u00e3o mais din\u00e2mica de fluxo de caixa. Abordaremos abaixo os principais destaques do julgado.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\"><strong>II.<\/strong> <\/span><b><span data-contrast=\"auto\">Pontos Considerados pelo CARF<\/span><\/b><\/p>\n<p><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><span data-contrast=\"auto\">Os principais pontos determinantes para afastar a cobran\u00e7a do IOF foram:<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:5322,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Inexist\u00eancia de juros (remunera\u00e7\u00e3o pelo capital):<\/span><\/b><span data-contrast=\"auto\"> no contrato do contribuinte havia apenas a previs\u00e3o de atualiza\u00e7\u00e3o monet\u00e1ria por \u00edndice oficial at\u00e9 a data de balan\u00e7o;<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559739&quot;:0,&quot;335559991&quot;:426}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:5322,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Apura\u00e7\u00e3o\/fechamento peri\u00f3dico do saldo <\/span><b><span data-contrast=\"auto\">(\u201crealiza\u00e7\u00e3o de balan\u00e7o\u201d)<\/span><\/b><span data-contrast=\"auto\">: anualmente, em 31\/12 (por padr\u00e3o), era feito um fechamento dos saldos;<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559739&quot;:0,&quot;335559991&quot;:426}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:5322,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Fluxo multidirecional<\/span><\/b><span data-contrast=\"auto\">, com saldos oscilantes entre contas de ativo (sa\u00eddas) e passivo (entradas) para cada contraparte: o passivo era zerado em 31\/12 com transporte de saldo para o ativo, <\/span><b><span data-contrast=\"auto\">evidenciando compensa\u00e7\u00e3o e n\u00e3o \u201cempr\u00e9stimo\u201d tradicional<\/span><\/b><span data-contrast=\"auto\">;<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559739&quot;:0,&quot;335559991&quot;:426}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:5322,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Registros cont\u00e1beis espelhados e padronizados<\/span><\/b><span data-contrast=\"auto\"> por contraparte (duas contas por rela\u00e7\u00e3o): exist\u00eancia de controles entre ECD e planilhas gerenciais;<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559739&quot;:0,&quot;335559991&quot;:426}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:5322,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Aus\u00eancia de obriga\u00e7\u00e3o contratual de devolver quantia certa em prazo certo, nem garantias ou instrumentos t\u00edpicos de d\u00edvida: <\/span><b><span data-contrast=\"auto\">as partes n\u00e3o se tornavam credor\/devedor contratuais enquanto o arranjo de compensa\u00e7\u00e3o perdurasse;<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559739&quot;:0,&quot;335559991&quot;:426}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:360,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Distin\u00e7\u00e3o expressa em rela\u00e7\u00e3o a opera\u00e7\u00f5es fora do grupo ou unidirecionais: <\/span><b><span data-contrast=\"auto\">reconhecimento do IOF quando se do repasse a empresa n\u00e3o pertencente ao grupo.<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559739&quot;:0,&quot;335559991&quot;:426}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Em s\u00edntese, a decis\u00e3o demonstra uma abordagem mais profunda do tema, mostrando que n\u00e3o \u00e9 apenas o \u201cnome\u201d conta corrente que afasta o IOF, mas sim o funcionamento como conta de compensa\u00e7\u00e3o, ou seja, sem \u201cpre\u00e7o\u201d do dinheiro, sem obriga\u00e7\u00e3o de restitui\u00e7\u00e3o t\u00edpica e com fechamentos peri\u00f3dicos por encontro de contas.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">III. Crit\u00e9rios Pr\u00e1ticos\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A decis\u00e3o tamb\u00e9m trouxe certos crit\u00e9rios pr\u00e1ticos que, se adotados pelos contribuintes, podem ajudar na estrutura\u00e7\u00e3o do contrato e trazer maior seguran\u00e7a jur\u00eddica.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Um dos crit\u00e9rios foi a exist\u00eancia de contrato\/pol\u00edtica intragrupo claro, com a defini\u00e7\u00e3o da finalidade de compensa\u00e7\u00e3o, aus\u00eancia de juros, n\u00e3o fixa\u00e7\u00e3o de cronograma de \u201cdevolu\u00e7\u00e3o\u201d, n\u00e3o oferecimento de garantias e n\u00e3o exist\u00eancia de saldo devedor cr\u00f4nico e direcional (funding unilateral) foram elementos determinantes.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559991&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ademais, tamb\u00e9m foi um crit\u00e9rio importante no caso concreto a exist\u00eancia de uma contabilidade espelhada por contraparte, com manuten\u00e7\u00e3o de contas (ativo\/passivo) por empresa relacionada, bem como a utiliza\u00e7\u00e3o de hist\u00f3ricos padronizados, zeramento do passivo no fechamento (com transporte ao ativo quando houver saldo) e a evid\u00eancia de fluxo multidirecional.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Por fim, a completa auditoria dos documentos e a montagem de um book cont\u00e1bil e financeiro com extratos, concilia\u00e7\u00f5es e planilhas suportes foram tamb\u00e9m importantes na forma\u00e7\u00e3o do convencimento dos julgadores.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559739&quot;:0,&quot;335559991&quot;:360}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>IV. <\/strong><b><span data-contrast=\"auto\"><strong>Conclus\u00e3o<\/strong>\u00a0<\/span><\/b><\/p>\n<p><span data-contrast=\"auto\">O precedente n\u00e3o \u201clibera\u201d toda e qualquer movimenta\u00e7\u00e3o intragrupo: ele valida a modalidade conta corrente de compensa\u00e7\u00e3o quando a forma \u00e9 coerente com a subst\u00e2ncia operacional e cont\u00e1bil. Seguindo os crit\u00e9rios de seguran\u00e7a e evitando os sinais de risco, \u00e9 poss\u00edvel reduzir de maneira relevante a exposi\u00e7\u00e3o a IOF sem comprometer a efici\u00eancia do capital de giro do grupo.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. Introdu\u00e7\u00e3o\u00a0 A 1\u00aa Turma Ordin\u00e1ria da 3\u00aa C\u00e2mara da 3\u00aa Se\u00e7\u00e3o do CARF, em sess\u00e3o realizada no dia 29\/07\/25 (Ac\u00f3rd\u00e3o 3301-014.486 | Processo 13136.720648\/2022-26), deu provimento ao recurso do contribuinte e afastou a cobran\u00e7a de IOF\/Cr\u00e9dito sobre os lan\u00e7amentos de conta corrente intercompany (intragrupo), por entender que as movimenta\u00e7\u00f5es financeiras funcionavam como mecanismo de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3474,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[29,351,252,222,55],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>IOF em Opera\u00e7\u00f5es de Conta Corrente Intercompany e as Premissas Fixadas pelo CARF no Ac\u00f3rd\u00e3o 3301-014.486 - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"Valida a modalidade conta corrente de compensa\u00e7\u00e3o quando a forma \u00e9 coerente com a subst\u00e2ncia operacional e cont\u00e1bil.\" \/>\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\/iof-em-operacoes-de-conta-corrente-intercompany-e-as-premissas-fixadas-pelo-carf-no-acordao-3301-014-486\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"IOF em Opera\u00e7\u00f5es de Conta Corrente Intercompany e as Premissas Fixadas pelo CARF no Ac\u00f3rd\u00e3o 3301-014.486 - 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