Tributação de verbas indenizatórias nas pessoas jurídicas: estudo sobre IRPJ, CSLL, PIS/PASEP e COFINS à luz da doutrina e do posicionamento da Receita Federal

• Autor(a) principal: Rodrigues, Pedro Carlana
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/26710
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito Tributário; Indenização; Tributação de verbas indenizatórias; Pessoa jurídica; Tax Law; Indemnity; Taxation of indemnity funds; Legal entity

This paper aims to investigate the incidence of taxation on indemnity funds perceived by legal entities within the Brazilian territory. The problem is reflected in the nature of the indemnity and its framing in the tax normative hypotheses present in the national legislation, interpreted by the country's doctrine. For this endeavor, the logicaldeductive method was used, aimed at the legislative and doctrinal analysis on the theme, supported by the device of the tax rule of Paulo de Barros Carvalho. Thus, we sought to delimit the cases in which the indemnity amounts constitute a taxable event for IRPJ, CSLL, PIS and COFINS. From this procedure, it was possible to raise the adequacy or not of the fact object of the work to the core of the normative hypotheses that typify the taxes. In addition, the work turned to problematize the manifestations of the Federal Revenue of Brazil on the subject. It was pointed out that the incidence o IRPJ and CSLL on the reparation for damages must be restricted to the cases in which the indemnity amount represents an equity increase. In relation to the Contribution to PIS / PASEP and COFINS, the core of the incidence hypothesis guides the taxation of indemnities to the configuration of revenue or billing. In the end, it is concluded that the incidence of the four taxes studied must be limited to lost profits, moral damage and the difference between the indemnity for emerging damages and the actual material loss