Efeitos da avaliação a valor justo na redução de capital a valor contábil de pessoa jurídica

• Ano de defesa: 2024
• Autor(a) principal: Andrade, Afonso Augusto Bersan de
• Orientador(a): Tomé, Fabiana Del Padre
• 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: Tributação; Conceito de renda; Disponibilidade jurídica ou econômica; IRPJ; Valor justo; AVJ
• Palavras-chave em Inglês: Taxation; Income definition; Legal or economic availability; CIT; Fair Value; FVA
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/43870

The present work aims to study the tax treatment to be given, on the occasion of a capital reduction, to the values recorded as AVJ related to the goods returned in the operation. The work begins with the exposition of its epistemological premises, exposing the adoption of a constructivist perspective. Next, the analysis of the tax competence norm and the existence of a constitutional concept of income is carried out. The existence of a constitutional concept of income is verified, originating from art. 43 of the CTN, which establishes the need for income realization for it to be taxable. Then, the treatment of AVJ in accounting and Tax Law is exposed, verifying the existence of a general principle of its neutrality in Law 12.973/14 due to the principle of income realization. Thus, an extensive doctrinal study was carried out on the specific topic of this work, identifying doctrinal positions on the subject. Finally, it was concluded that the income realization principle and the need to maintain the tax option provided for in article 22 of Law 9,249/95 require the non-taxation of AVJ in the transaction