By unanimous vote, the panel overturned a social security contribution charge on amounts paid by a company to partners in 2008 as interest on equity (JCP) relating to 2007, 2006, and 2005.
For tax purposes, the late payment exceeded the deductibility limits, calculated based on the Long-Term Interest Rate (TJLP). Consequently, the tax authorities considered the excess amount to be remuneration and levied social security contributions.
The understanding of the rapporteur, Councilor Leonam Rocha de Medeiros, prevailed. The judge argued that the legislation does not prohibit the payment of JCP (Interest on Equity) in a subsequent fiscal year and that the lateness, in itself, does not authorize the automatic reclassification of the amounts as remuneration. He also cited the precedent of the Superior Court of Justice (STJ) in Repetitive Theme 1319, which became final in March, and authorizes the deduction of late JCP from the calculation basis of IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profit). .
Collegiate body: 2nd Panel of the Superior Chamber
Process: 10980.720400/2013-25
Parts: Comporta Ltda. and Fazenda Nacional
Rapporteur: Leonam Rocha de Medeiros
Source: JOTA