{"id":1082,"date":"2022-05-26T14:04:00","date_gmt":"2022-05-26T14:04:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1082"},"modified":"2022-06-14T14:05:07","modified_gmt":"2022-06-14T14:05:07","slug":"carf-regra-geral-de-dedutibilidade-do-irpj-se-aplica-a-csll","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-regra-geral-de-dedutibilidade-do-irpj-se-aplica-a-csll\/","title":{"rendered":"Carf: general rule of IRPJ deductibility applies to CSLL"},"content":{"rendered":"<p>By six votes to two, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood, within the scope of process 10972.000114\/200962, that the general rule of deductibility of IRPJ applies to CSLL, according to article 47 of Law 4,506\/64 combined with article 13 of Law 9,249\/95.<\/p>\n\n\n\n<p>The first provision states that operating expenses, deductible from IRPJ and CSLL, are those necessary for the company&#039;s activity and maintenance of the production source. Article 13 prohibits the deduction of any provision for the purpose of calculating CSLL, regardless of the provisions of article 47 of Law No. 4,506.<\/p>\n\n\n\n<p>The taxpayer listed as a party in the proceedings recorded PIS and Cofins credits late and accounted for them as expense recovery, which resulted in an overestimation of the acquisition cost of the inputs. In the assessment, the inspection understood that there was an unjustified increase in costs and demanded the collection of IRPJ and, consequently, CSLL.<\/p>\n\n\n\n<p>\u201cArticles [47 of Law 4,506\/64 and 13 of Law 9,249\/95] allow us to conclude that the general rule of deductibility also applies to the CSLL base,\u201d said the rapporteur, counselor Lu\u00eds Henrique Toselli. Five counselors supported him.<\/p>\n\n\n\n<p>Councilor L\u00edvia de Carli Germano disagreed. For her, article 47 of Law 4,506\/64 refers only to Income Tax, not covering CSLL. Councilor Alexandre Evaristo Pinto agreed with her.<\/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-regra-geral-de-dedutibilidade-do-irpj-se-aplica-a-csll-26052022\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-regra-geral-de-dedutibilidade-do-irpj-se-aplica-a-csll-26052022<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Por seis votos a dois, a 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) entendeu, no \u00e2mbito do processo 10972.000114\/2009\u00ad62, que a regra geral de dedutibilidade do IRPJ se aplica \u00e0 CSLL, conforme o artigo 47 da Lei 4.506\/64 cumulado com o artigo 13 da Lei 9.249\/95. O primeiro dispositivo diz [&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":[403,144,169,402],"class_list":["post-1082","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-aplicacaoir","tag-csll","tag-irpj-2","tag-redutibilidadeirpj"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf: regra geral de dedutibilidade do IRPJ se aplica \u00e0 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-regra-geral-de-dedutibilidade-do-irpj-se-aplica-a-csll\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf: regra geral de dedutibilidade do IRPJ se aplica \u00e0 CSLL - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por seis votos a dois, a 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (Carf) entendeu, no \u00e2mbito do processo 10972.000114\/2009\u00ad62, que a regra geral de dedutibilidade do IRPJ se aplica \u00e0 CSLL, conforme o artigo 47 da Lei 4.506\/64 cumulado com o artigo 13 da Lei 9.249\/95. 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