Reconhecimento, para fins tributários, da receita correspondente ao crédito fiscal decorrente de decisão judicial transitada em julgado

• Autor(a) principal: Sera, Barbara Weg
• Data de Publicação: 2019
• 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/26615
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Indébito tributário; Receita; Momento reconhecimento de renda; IRPJ; CSLL; Juros de mora; Correção monetária; Tax undue; Revenue; Income recognition moment; IRPJ; CSLL; Interest; Monetary adjustment

Through the analysis of doctrine, laws and jurisprudence, it will be studied the tax impacts of judicial declaratory decisions that have become final, through which the taxpayer obtains the declaration of his right to restitution and/or compensation a certain tax undue. More specifically, it will be analyzed the moment when the revenue resulting from the mentioned judicial decisions remains characterized, for tax purposes, and, therefore, the moment when the taxpayer must collect income tax and social contribution on net income. In addition, the incidence of income tax and social contribution on net income will also be treated and questioned in view of the amounts referring to interest and monetary adjustment resulting from the repetition of the tax undue. Therefore, the present work will treat concepts such as income, interest, income tax, social contribution on net income and the rule of tax incidence of the mentioned taxes