{"id":2831,"date":"2026-09-30T18:27:46","date_gmt":"2026-09-30T18:27:46","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2831"},"modified":"2026-09-30T18:27:47","modified_gmt":"2026-09-30T18:27:47","slug":"lei-do-bem-parecer-de-orgao-vinculado-nao-afasta-negativa-ministerial-diz-carf","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/lei-do-bem-parecer-de-orgao-vinculado-nao-afasta-negativa-ministerial-diz-carf\/","title":{"rendered":"Lei do Bem: parecer de \u00f3rg\u00e3o vinculado n\u00e3o afasta negativa ministerial, diz Carf"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Por unanimidade, a 1\u00aa Turma da 3\u00aa Turma da 1\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) decidiu que despesas com projetos de inova\u00e7\u00e3o tecnol\u00f3gica n\u00e3o validados pelo Minist\u00e9rio da Ci\u00eancia e Tecnologia (MCTI) n\u00e3o podem ser deduzidas do lucro real com base na Lei do Bem (Lei 11.196\/2005), ainda que um \u00f3rg\u00e3o vinculado \u00e0 pasta elabore relat\u00f3rios t\u00e9cnicos favor\u00e1veis ao contribuinte. Com isso, foram mantidas cobran\u00e7as de IRPJ e CSLL referentes a tentativas de exclus\u00f5es de disp\u00eandios com projetos promovidas pela WEG em 2016.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De acordo com o processo, parte dos projetos apresentados pela empresa naquele ano foi recusada pelo MCTI por n\u00e3o atender aos requisitos da Lei do Bem e do Decreto 5.798\/2006, que regulamentou a norma. Isso motivou o cancelamento das respectivas &nbsp;dedu\u00e7\u00f5es pela fiscaliza\u00e7\u00e3o. A defesa do contribuinte, por sua vez, apresentou pareceres do Instituto Nacional de Tecnologia (INT) atestando que os projetos estariam habilitados aos benef\u00edcios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In April 2024, the 1st Panel of the 3rd Panel of the 1st Section converted the judgment into a procedural step. At that time, the panel asked the MCTI (Ministry of Science, Technology and Innovation) to answer, among other points, whether an opinion from the INT (National Institute of Technology) would bind the ministry&#039;s previous understanding and whether the reports presented by the taxpayer would attest to the eligibility of the questioned projects for the benefits of the Lei do Bem (Law of Good).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Ministry of Science, Technology and Innovation (MCTI) responded that the technical reports from INT presented by the company are not valid under the Good Law (Lei do Bem) and that the taxpayer failed to appeal the negative decision issued by the ministry administratively. Therefore, the rapporteur, Councilor Jos\u00e9 Eduardo Dornelas Souza, voted to invalidate the deductions sought by WEG.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Profits abroad<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the same case, the panel upheld the assessments of corporate income tax (IRPJ) and social contribution on net profit (CSLL) due to the failure to include profits earned by an indirectly controlled WEG subsidiary based in Austria. The decision was reached by a tie-breaking vote.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A autua\u00e7\u00e3o teve como base o artigo 76 da Lei 12.973\/2014. O dispositivo exige o registro, em subcontas da conta de investimentos, dos resultados cont\u00e1beis na varia\u00e7\u00e3o do valor dos investimentos equivalente aos lucros ou preju\u00edzos auferidos por controladas diretas ou indiretas no exterior. J\u00e1 a defesa argumentou que a cobran\u00e7a violaria o tratado internacional para evitar bitributa\u00e7\u00e3o celebrado entre Brasil e \u00c1ustria (Decreto 78.107\/1976).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The prevailing opinion, favorable to the tax authorities, was that the domestic rule does not violate the agreement signed between the countries because it taxes the Brazilian parent company&#039;s stake in the foreign company, and not the latter&#039;s profit. This was the vote of council members I\u00e1garo Jung Martins, Lu\u00eds \u00c2ngelo Carneiro Baptista, and Rafael Taranto Malheiros, the chairman of the panel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Council members Jos\u00e9 Eduardo Dornelas Souza, Eduarda Lacerda Kanieski, and Maria Ang\u00e9lica Echer Ferreira Feij\u00f3 sided with the taxpayer and were outvoted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O processo em tramita\u00e7\u00e3o \u00e9 o 10340.721558\/2021-68.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Source: <a href=\"https:\/\/www.jota.info\/\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Por unanimidade, a 1\u00aa Turma da 3\u00aa Turma da 1\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (Carf) decidiu que despesas com projetos de inova\u00e7\u00e3o tecnol\u00f3gica n\u00e3o validados pelo Minist\u00e9rio da Ci\u00eancia e Tecnologia (MCTI) n\u00e3o podem ser deduzidas do lucro real com base na Lei do Bem (Lei 11.196\/2005), ainda que um \u00f3rg\u00e3o vinculado [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":2832,"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":[768,1918,165,637,113,144,720,1022,275,1917,1811,169,1809,437,475,1808,1810,782,1812],"class_list":["post-2831","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-beneficiosfiscais-2","tag-bitributacao-2","tag-carf","tag-contenciosotributario","tag-creditotributario","tag-csll","tag-direitotributario","tag-fiscalizacao","tag-incentivosfiscais","tag-inovacao","tag-inovacaotecnologica","tag-irpj-2","tag-leidobem","tag-lucroreal","tag-lucrosnoexterior","tag-mcti","tag-pesquisaedesenvolvimento","tag-tributacaointernacional","tag-weg"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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