Um Tributo ao Perdão – A Incidência de PIS/COFINS sobre a Remissão de Dívidas
Revista Direito Tributário Atual
Um Tributo ao Perdão – A Incidência de PIS/COFINS sobre a Remissão de Dívidas
Autor Correspondente: Carlos Augusto Daniel Neto | [email protected]
Palavras-chave: PIS/COFINS, perdão de dívida, remissão, receita
Resumos Cadastrados
Resumo Português:
Resumo Inglês:
This article aims to present the central elements of debt forgiveness, and then analyze the possibility of PIS/COFINS taxation on the credit value that was, by liberality, dispensed by the creditor. Firstly, the theme will be analyzed from a private law perspective, for the characterization of the institute, and accounting, for its framing in the accounting concept of revenue. After that, the asymmetry between the accounting revenue concept and taxable revenue will be analyzed, pointing out the differences between them, based on the doctrine and jurisprudence of the Federal Supreme Court. Finally, the arguments that have been used in recent precedents judged by CARF about the subject will be analyzed in the light of the conclusions presented in the paper.