{"id":1073,"date":"2022-05-19T13:53:00","date_gmt":"2022-05-19T13:53:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1073"},"modified":"2022-05-27T13:54:44","modified_gmt":"2022-05-27T13:54:44","slug":"carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/","title":{"rendered":"Carf: company fraternization is not deductible from IRPJ and CSLL"},"content":{"rendered":"<p>By five votes to three, the 1st Panel of the Superior Chamber of Carf understood, within the scope of process 10882.723478\/2015-71, that expenses with employee celebrations are not deductible from IRPJ and CSLL, since they would not be necessary for the company&#039;s activity, according to article 299 of the Income Tax Regulation (RIR\/99).<\/p>\n\n\n\n<p>The device establishes that \u201cexpenses not included in costs, necessary for the company&#039;s activity and the maintenance of the respective production source, are operational\u201d.<\/p>\n\n\n\n<p>The taxpayer, a company that sells personal hygiene products, recorded as operating expenses the costs of holding June and end-of-year parties for its employees and deducted them from the IRPJ and CSLL calculation basis. For the tax authorities, the expenses with celebrations are not necessary and, therefore, are non-deductible.<\/p>\n\n\n\n<p>The winning position was that of counselor Edeli Bessa, who filed a dissenting opinion. The judge understood that the holding of parties by the company is not essential for the maintenance of its production source, and, therefore, the expenses with these events are not deductible. Four other counselors agreed with her.<\/p>\n\n\n\n<p>\u201cI cannot see this as non-deductible. I have always maintained that these corporate events that are open to everyone are of an operational nature,\u201d said the rapporteur, counselor Luis Henrique Marotti Toselli. For him, the get-together is not a mere liberality and is an essential element for working relationships between employees. Counselor L\u00edvia de Carli Germano and counselor Alexandre Evaristo Pinto accompanied him.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source:\u00a0<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll-19052022\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll-19052022<\/a><\/p><\/blockquote>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Por cinco votos a tr\u00eas, 1\u00aa Turma da C\u00e2mara Superior do Carf entendeu, no \u00e2mbito do processo 10882.723478\/2015-71, que as despesas com confraterniza\u00e7\u00e3o para funcion\u00e1rios n\u00e3o s\u00e3o dedut\u00edveis do IRPJ e da CSLL, uma vez que n\u00e3o seriam necess\u00e1rias \u00e0 atividade da empresa, conforme o artigo 299 do Regulamento do Imposto de Renda (RIR\/99). O [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[165,387,144,169,388],"class_list":["post-1073","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-carf","tag-confraternizacaoempresa","tag-csll","tag-irpj-2","tag-naodeducao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf: confraterniza\u00e7\u00e3o de empresa n\u00e3o \u00e9 dedut\u00edvel do IRPJ e CSLL - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf: confraterniza\u00e7\u00e3o de empresa n\u00e3o \u00e9 dedut\u00edvel do IRPJ e CSLL - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por cinco votos a tr\u00eas, 1\u00aa Turma da C\u00e2mara Superior do Carf entendeu, no \u00e2mbito do processo 10882.723478\/2015-71, que as despesas com confraterniza\u00e7\u00e3o para funcion\u00e1rios n\u00e3o s\u00e3o dedut\u00edveis do IRPJ e da CSLL, uma vez que n\u00e3o seriam necess\u00e1rias \u00e0 atividade da empresa, conforme o artigo 299 do Regulamento do Imposto de Renda (RIR\/99). O [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2022-05-19T13:53:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-27T13:54:44+00:00\" \/>\n<meta name=\"author\" content=\"hsce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hsce\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"Carf: confraterniza\u00e7\u00e3o de empresa n\u00e3o \u00e9 dedut\u00edvel do IRPJ e CSLL\",\"datePublished\":\"2022-05-19T13:53:00+00:00\",\"dateModified\":\"2022-05-27T13:54:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/\"},\"wordCount\":299,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"keywords\":[\"#CARF\",\"#confraterniza\u00e7\u00e3oempresa\",\"#CSLL\",\"#IRPJ\",\"#n\u00e3odedu\u00e7\u00e3o\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/\",\"url\":\"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/\",\"name\":\"Carf: confraterniza\u00e7\u00e3o de empresa n\u00e3o \u00e9 dedut\u00edvel do IRPJ e CSLL - Hands on Solutions\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/#website\"},\"datePublished\":\"2022-05-19T13:53:00+00:00\",\"dateModified\":\"2022-05-27T13:54:44+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.hsce.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Carf: confraterniza\u00e7\u00e3o de empresa n\u00e3o \u00e9 dedut\u00edvel do IRPJ e CSLL\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.hsce.com.br\/#website\",\"url\":\"https:\/\/www.hsce.com.br\/\",\"name\":\"Hands on Solutions\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.hsce.com.br\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.hsce.com.br\/#organization\",\"name\":\"Hands on Solutions\",\"url\":\"https:\/\/www.hsce.com.br\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png\",\"contentUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png\",\"width\":230,\"height\":68,\"caption\":\"Hands on Solutions\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/hsce-ltda?trk=company_logo\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\",\"name\":\"hsce\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"caption\":\"hsce\"},\"url\":\"https:\/\/www.hsce.com.br\/en\/author\/hsce\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Carf: confraterniza\u00e7\u00e3o de empresa n\u00e3o \u00e9 dedut\u00edvel do IRPJ e CSLL - Hands on Solutions","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hsce.com.br\/en\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/","og_locale":"en_US","og_type":"article","og_title":"Carf: confraterniza\u00e7\u00e3o de empresa n\u00e3o \u00e9 dedut\u00edvel do IRPJ e CSLL - Hands on Solutions","og_description":"Por cinco votos a tr\u00eas, 1\u00aa Turma da C\u00e2mara Superior do Carf entendeu, no \u00e2mbito do processo 10882.723478\/2015-71, que as despesas com confraterniza\u00e7\u00e3o para funcion\u00e1rios n\u00e3o s\u00e3o dedut\u00edveis do IRPJ e da CSLL, uma vez que n\u00e3o seriam necess\u00e1rias \u00e0 atividade da empresa, conforme o artigo 299 do Regulamento do Imposto de Renda (RIR\/99). O [&hellip;]","og_url":"https:\/\/www.hsce.com.br\/en\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/","og_site_name":"Hands on Solutions","article_published_time":"2022-05-19T13:53:00+00:00","article_modified_time":"2022-05-27T13:54:44+00:00","author":"hsce","twitter_misc":{"Written by":"hsce","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/#article","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/"},"author":{"name":"hsce","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33"},"headline":"Carf: confraterniza\u00e7\u00e3o de empresa n\u00e3o \u00e9 dedut\u00edvel do IRPJ e CSLL","datePublished":"2022-05-19T13:53:00+00:00","dateModified":"2022-05-27T13:54:44+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/"},"wordCount":299,"commentCount":0,"publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"keywords":["#CARF","#confraterniza\u00e7\u00e3oempresa","#CSLL","#IRPJ","#n\u00e3odedu\u00e7\u00e3o"],"articleSection":["Not\u00edcias"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/","url":"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/","name":"Carf: confraterniza\u00e7\u00e3o de empresa n\u00e3o \u00e9 dedut\u00edvel do IRPJ e CSLL - Hands on Solutions","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/#website"},"datePublished":"2022-05-19T13:53:00+00:00","dateModified":"2022-05-27T13:54:44+00:00","breadcrumb":{"@id":"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.hsce.com.br\/carf-confraternizacao-de-empresa-nao-e-dedutivel-do-irpj-e-csll\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.hsce.com.br\/"},{"@type":"ListItem","position":2,"name":"Carf: confraterniza\u00e7\u00e3o de empresa n\u00e3o \u00e9 dedut\u00edvel do IRPJ e CSLL"}]},{"@type":"WebSite","@id":"https:\/\/www.hsce.com.br\/#website","url":"https:\/\/www.hsce.com.br\/","name":"Hands on Solutions","description":"","publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hsce.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.hsce.com.br\/#organization","name":"Hands on Solutions","url":"https:\/\/www.hsce.com.br\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png","contentUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png","width":230,"height":68,"caption":"Hands on Solutions"},"image":{"@id":"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/hsce-ltda?trk=company_logo"]},{"@type":"Person","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33","name":"hsce","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","caption":"hsce"},"url":"https:\/\/www.hsce.com.br\/en\/author\/hsce\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/comments?post=1073"}],"version-history":[{"count":1,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1073\/revisions"}],"predecessor-version":[{"id":1074,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/1073\/revisions\/1074"}],"wp:attachment":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/media?parent=1073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/categories?post=1073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/tags?post=1073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}