The phenomenon of stock options appeared in the United States in the 1950s and gained great visibility after the 1980s, when it became an almost absolute practice among large American companies. In the United States, the peak of the stock options granting system occurred between the years 2000 and 2001. […]
CPDMA BLOG
Category: News
Date: October 17, 2019
Posted by: CPDMA Team
Carf removes R$ 3.2 billion charge against merger-related B3
A Receita não pode questionar o fundamento econômico de uma operação de fusão recorrendo apenas à apresentação de um laudo. Por isso, a 1ª Turma da 2ª Camara da 1ª Seção do Conselho Administrativo de Recursos Fiscais (Carf) afastou, na quarta-feira (16/10), uma cobrança de R$ 3,2 bilhões contra a B3, resultante de uma autuação fiscal relacionada à fusão da BM&F e da Bovespa, ocorrida em 2008.
Prevaleceu o entendimento do relator, conselheiro Allan Marcel Warmar Teixeira. Segundo ele, "não cabe à fiscalização questionar o fundamento econômico utilizado apenas com a apresentação de um laudo".
"Na minha avaliação, o laudo só poderia ser questionado se fosse fruto de simulação. Assim, a rentabilidade futura não pode ser questionada. Não tem como questionar a rentabilidade futura sem estar questionando a lisura da operação. E questionar a lisura da operação requer uma acusação específica de simulação”, explicou.
A Procuradoria-Geral da Fazenda Nacional afirmou que vai recorrer da decisão à Câmara Superior do tribunal administrativo.
Caso Semelhante
Em setembro, a 1ª Turma da Câmara Superior Carf manteve uma cobrança estimada em R$ 2,6 bilhões contra a B3.
Prevaleceu, no julgamento, o voto de qualidade. O colegiado julgou ilegal o uso de ágio pela B3, em 2010 e 2011, para reduzir o valor a pagar do Imposto de Renda Pessoa Jurídica (IRPJ) e da Contribuição Social sobre o Lucro Líquido (CSLL).
Source: Conjur.
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