Natureza jurídica do ágio na legislação brasileira

• Ano de defesa: 2024
• Autor(a) principal: Andriotti, Ilse Salazar
• Orientador(a): Carvalho, Paulo de Barros
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Regra-matriz de incidência tributária; Imposto sobre a renda; Princípio da renda líquida; Princípio da capacidade contributiva; Despesas dedutíveis; Benefício fiscal; Ágio; Rentabilidade futura
• Palavras-chave em Inglês: Tax Incidence Matrix Rule; Income Tax; Net income principle; Princip
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/42659

The objective of this work is to analyze the legal nature of goodwill in the Brazilian legal system. There are different doctrinal currents on the subject, understanding that the goodwill is tax benefit, an anti-avoidance rule or a deductible expense, linked to the materiality of the IRPJ. We concluded, at the end of the work, that the goodwill is a deductible expense, paid to maintain the production activity of the legal entity, and is therefore deductible from IRPJ, linked to the materiality of the aforementioned tax. To reach such conclusions, we have established premises, based on Logical-Semantic Constructivism, about the system, legal norm and Tax Incidence Matrix Rule. The IRPJ Tax Incidence Matrix Rule is also analyzed, establishing the concept of deductible expenses and how tax benefits act in the IRPJ RMIT. Afterwards, the legal norms that regulate goodwill are analyzed, as well as the foundations of each of the doctrinal currents regarding the legal nature of goodwill. Finally, based on the premises and analysis presented, it is concluded that the goodwill is linked to the materiality of the IRPJ