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31/08/2013 13:35
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Todavia, com relao s contribuies PIS e COFINS, o CARF entendeu que as subvenes recebidas das entidades pblicas devem ser consideradas como receita do subvencionado, uma vez que h transferncia da disponibilidade jurdica do direito do ente tributante ao contribuinte na forma de crdito presumido, sendo motivo suficiente para a realizao da receita. Ademais, no haveria na legislao tributria qualquer dispositivo que permita a excluso dessas receitas, de forma que os valores relativos subveno devem ser considerados como receita tributvel. Nesse ltimo ponto a nova deciso difere daquela proferida no Acrdo 1202-000.921, notificada
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31/08/2013 13:35
em nosso Informa Tributrio de janeiro de 2013, na qual o CARF entendeu que os valores correspondentes subveno para investimento no integrariam a base de clculo das contribuies PIS e COFINS. Tags Brazil, Corporate Tax, Litigation, Souza, Cescon, Barrieu & Flesch Advogados If you are interested in submitting an article to Lexology, please contact Andrew Teague at ateague@lexology.com.
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