{"id":5478,"date":"2022-08-19T15:36:00","date_gmt":"2022-08-19T18:36:00","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5478"},"modified":"2022-08-19T15:36:00","modified_gmt":"2022-08-19T18:36:00","slug":"imposto-de-renda-empresas","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/imposto-de-renda-empresas\/","title":{"rendered":"IR: empresas podem deduzir pagamentos a administradores e conselheiros"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Em recente julgamento, o Superior Tribunal de Justi\u00e7a (STJ) reconheceu que as empresas podem deduzir todos os pagamentos a conselheiros e administradores do c\u00e1lculo do&nbsp; IRPJ submetido \u00e0 apura\u00e7\u00e3o pelo lucro real, e n\u00e3o apenas os valores fixos e mensais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O placar do julgamento foi 3 x 2 a favor dos contribuintes e \u00e9 uma grande vit\u00f3ria para esses porque \u00e9 a primeira vez que o STJ se posiciona sobre a tem\u00e1tica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O caso chegou ao STJ porque a empresa sustentou que a restri\u00e7\u00e3o da dedutibilidade da remunera\u00e7\u00e3o de administradores ou terceiros viola o conceito de \u201crenda\u201d previsto no C\u00f3digo Tribut\u00e1rio Nacional.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para a ministra Regina Helena Costa (relatora), que proferiu o voto vencedor, o conceito de renda permite que todos os&nbsp; &nbsp;custos e despesas operacionais sejam deduzidos do IRPJ submetido ao lucro real, incluindo os pagamentos feitos de forma eventual a administradores e terceiros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com toda a certeza, essa decis\u00e3o far\u00e1 com que muitas empresas busquem o Judici\u00e1rio a fim buscar o afastamento dessa cobran\u00e7a.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Decis\u00e3o in\u00e9dita do STJ a favor do contribuinte far\u00e1 com que muitas empresas busquem o judici\u00e1rio para afastar a cobran\u00e7a.<\/p>\n","protected":false},"author":1,"featured_media":5479,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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