Ágio e planejamento tributário: análise legal a luz da jurisprudência do Conselho Administrativo de Recursos Fiscais

Abstract

This paper aims to analyze tax legislation in force in Brazil, as well as the doctrine and case law with respect to the tax benefit granted to acquisitions of equity implying the goodwill deductibility from the calculating basis of Corporate Income Tax and Social Contribution. In view of that, this study brings to light the legal basis given the said tax benefit and, also the major elements used by tax authorities to disregard transactions that involve the goodwill amortization. Nevertheless, the case law of Tax Payers Council was the main object of study, to analyze what are the main signs of the operations permitted by the Administrative Court. The considerations to the subject in question are answered from the analysis of law, with particular emphasis on law and administrative case law dealing with the matter, with foundations in the theories developed by doctrine on the subject