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Authors
Advisor(s)
Abstract(s)
A presente dissertação versa sobre o regime fiscal aplicável às perdas por imparidade em
dívidas a receber, procurando analisar, com minucia, o normativo que disciplina o seu
reconhecimento, bem como os critérios a que está subordinada a sua consequente aceitação fiscal.
Partindo do normativo contabilístico e suas particulares idiossincrasias, debruçamo-nos
mormente sobre as subsequentes correções fiscais, que intermedeiam o resultado contabilístico e
o lucro tributável, atribuindo especial relevância aos conceitos de «atividade normal» da empresa
e de «provas objetivas de imparidade», por se terem revelado verdadeiramente controversos,
impulsionando incontáveis litígios ao longo do tempo.
Destarte, propomo-nos dissecar o requisito que submete a aceitação fiscal das perdas por
imparidade em dívidas a receber, à condição de, a tais perdas, estarem subjacentes créditos
resultantes da «atividade normal» da empresa, recorrendo, para o efeito, a doutrina e jurisprudência
alusivas à matéria. Concomitantemente, escrutinaremos o conceito de «provas objetivas de
imparidade», cuja verificação principia a existência do risco de incobrabilidade – critério basilar à
aceitação fiscal das perdas por imparidade em dívidas a receber –, apelando, uma vez mais, a
doutrina e jurisprudência consentâneas.
The following Master’s Thesis expatiates on the fiscal regime applicable to impairments in receivables, whilst we try to analyze in detail the accountancy rules that apply regarding its recognition, as well as the criteria for its fiscal acceptance. Using the accountancy rules and their idiosyncrasies as the starting point, we elaborate on the fiscal corrections that follow – which are in between the net results and the tax base –, whilst considering especially relevant the concepts of [companies’] «normal activity» and «objective proof of impairment», given the controversy that has arisen from those terms and has fueled countless litigation throughout the years. Thus, it is our intent to dissect the requirement under which the impairment will only be fiscally accepted if such losses derive from receivables resulting from the companies’ «normal activity», evoking, in such exercise, the principles and jurisprudence allusive to the said matters. Concurrently, we will scrutinize the term «objective proof of impairment», with whose verification one can begin to ascertain a risk of (un)recoverability [risk of permanent default] – fundamental criterion for the fiscal acceptance of impairment in receivables –, reminding, once more, the suited principles and jurisprudence.
The following Master’s Thesis expatiates on the fiscal regime applicable to impairments in receivables, whilst we try to analyze in detail the accountancy rules that apply regarding its recognition, as well as the criteria for its fiscal acceptance. Using the accountancy rules and their idiosyncrasies as the starting point, we elaborate on the fiscal corrections that follow – which are in between the net results and the tax base –, whilst considering especially relevant the concepts of [companies’] «normal activity» and «objective proof of impairment», given the controversy that has arisen from those terms and has fueled countless litigation throughout the years. Thus, it is our intent to dissect the requirement under which the impairment will only be fiscally accepted if such losses derive from receivables resulting from the companies’ «normal activity», evoking, in such exercise, the principles and jurisprudence allusive to the said matters. Concurrently, we will scrutinize the term «objective proof of impairment», with whose verification one can begin to ascertain a risk of (un)recoverability [risk of permanent default] – fundamental criterion for the fiscal acceptance of impairment in receivables –, reminding, once more, the suited principles and jurisprudence.
Description
Keywords
Perdas por imparidade Aceitação fiscal Atividade normal Cobrança duvidosa Risco de incobrabilidade Provas objetivas de imparidade Impairment Fiscal acceptance Normal activity Bad/doubtful debts Risk of permanent default Objective proof of Impairment