Carf afasta tributação sobre PLR de diretores estatutários

Carf afasta tributação sobre PLR de diretores estatutários

Por |

A Amazonas Distribuidora de Energia conseguiu afastar no Conselho Administrativo de Recursos Fiscais (Carf) a incidência de contribuição previdenciária sobre participação nos lucros e resultados (PLR) distribuída em 2009 – incluindo valores pagos a diretores estatutários. A decisão, unânime, é da 1ª Turma da 2ª Câmara da 2ª Seção e também cancela a tributação de auxílio educação. Da decisão cabe recurso.

Apenas parte do recurso da empresa foi negado. Ela não conseguiu derrubar a cobrança de contribuição previdenciária sobre verbas pagas por serviços prestados por pessoa física sem vínculo empregatício. É a menor fatia do processo, que envolve duas autuações com valor total atualizado de R$ 13 milhões, segundo o advogado da empresa, Iuri Engel Francescutti, do escritório Garcia Keener.

Os autos de infração foram lavrados em 2013. A Receita Federal cobra contribuição previdenciária sobre auxílio-educação e PLR que teria sido paga em desacordo com a legislação. A fiscalização entendeu que, como a empresa registrou prejuízo em 2009 e em anos anteriores, os pagamentos estariam em desacordo com a Lei nº 10.101, de 2000, e a Resolução nº 10, de 1995, editado pelo Conselho de Coordenação e Controle das Empresas Estatais (CCE).

Porém, em seu voto, o relator, conselheiro Carlos Henrique de Oliveira, representante da Fazenda, levou em consideração a própria Lei nº 10.101, de 2000, seguindo entendimento adotado pela Câmara Superior em 2016.

Ele destaca em seu voto que, apesar dos prejuízos, não havia impedimento para a distribuição de PLR, já que o que se exige é a existência de resultado positivo em empresas componentes do sistema elétrico e autorização expressa da autoridade competente. Ainda segundo o voto, o auxílio educação não integra a remuneração.

Powered by Rock Convert

O relator também afastou a tributação de PLR distribuída a diretores estatutários. O voto afirma que o constituinte não quis distinguir os trabalhadores. “A PLR, desde que devidamente implementada, com o programa de criação do plano explicitamente não excluindo os contribuintes individuais, pode sim ser extensiva a todos os trabalhadores da empresa”, afirma Oliveira.

Esse é o ponto mais relevante da decisão, segundo o advogado Francisco Giardina, do escritório Bichara Advogados. Ele destaca que há precedente da Câmara Superior em sentido contrário. “Indica [a decisão] que, talvez, não esteja tão pacificado assim”, diz. Giardina acredita que, em 2017, a Câmara Superior terá uma postura mais flexível em relação a alguns temas julgados em 2016.

Para a Procuradoria-Geral da Fazenda Nacional (PGFN), o assunto é conhecido no Conselho e o entendimento da Câmara Superior é favorável à tributação de PLR distribuído a diretores estatutários. O órgão ainda aguarda ser intimado para recorrer. Por causa do precedente da Câmara Superior, entende que cabe recurso, segundo a procuradora Raquel Godoy.

O advogado do caso afirma que os temas não foram analisados pela Câmara Superior no precedente de 2016. Procurada pelo Valor, a holding Eletrobras não retornou até o fechamento da edição.

Por Beatriz Olivon | De Brasília

Fonte: Valor Econômico
Data: 07 de fevereiro de 2017
Acesso: 10 de fevereiro 2017

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

189 comentários

  1. I am the owner of JustCBD Store company (justcbdstore.com) and I am currently trying to broaden my wholesale side of company. I really hope that someone at targetdomain is able to provide some guidance 🙂 I thought that the most suitable way to accomplish this would be to talk to vape shops and cbd stores. I was really hoping if anybody could recommend a qualified website where I can purchase CBD Shops Business Contact Details I am currently reviewing creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not exactly sure which one would be the most ideal choice and would appreciate any assistance on this. Or would it be easier for me to scrape my own leads? Suggestions?

  2. After checking out a handful of the articles on your site, I really appreciate your way of writing a blog. I book marked it to my bookmark website list and will be checking back in the near future. Take a look at my website as well and tell me how you feel.

  3. Hi, I do believe this is an excellent website. I stumbledupon it 😉 I will come back yet again since I bookmarked it. Money and freedom is the best way to change, may you be rich and continue to help others.

  4. Hello there, I think your blog may be having web browser compatibility problems. Whenever I look at your website in Safari, it looks fine however, when opening in I.E., it has some overlapping issues. I merely wanted to provide you with a quick heads up! Apart from that, great blog!

  5. I’m amazed, I must say. Rarely do I come across a blog that’s both equally educative and amusing, and without a doubt, you have hit the nail on the head. The problem is something too few men and women are speaking intelligently about. I’m very happy I found this in my hunt for something regarding this.

  6. I blog often and I seriously thank you for your information. This great article has really peaked my interest. I will take a note of your website and keep checking for new information about once a week. I subscribed to your Feed too.

  7. Hi, I do believe this is an excellent site. I stumbledupon it 😉 I’m going to return once again since i have book marked it. Money and freedom is the greatest way to change, may you be rich and continue to guide other people.

  8. Hi, I do believe this is an excellent site. I stumbledupon it 😉 I am going to come back yet again since I saved as a favorite it. Money and freedom is the best way to change, may you be rich and continue to help others.

  9. Achieving your fitness goals doesn’t need a certified personal trainer or an expensive gym membership, it is not hard to exercise at home. It is easy to go down a training and fitness rabbit hole, however, when you’re looking for the best home exercise equipment to outfit your personal home gym.

  10. Oh my goodness! Incredible article dude! Thank you, However I am going through difficulties with your RSS. I don’t understand the reason why I can’t join it. Is there anybody having the same RSS problems? Anyone that knows the solution can you kindly respond? Thanks!!

  11. I would like to thank you for the efforts you have put in penning this website. I’m hoping to check out the same high-grade blog posts from you in the future as well. In fact, your creative writing abilities has inspired me to get my very own website now 😉

  12. I’m amazed, I must say. Seldom do I encounter a blog that’s both equally educative and entertaining, and let me tell you, you’ve hit the nail on the head. The issue is something that too few men and women are speaking intelligently about. I’m very happy I found this during my search for something concerning this.

  13. An interesting discussion is definitely worth comment. I do believe that you ought to publish more on this issue, it may not be a taboo subject but usually people don’t speak about these topics. To the next! Cheers!!

  14. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  15. This is the right webpage for everyone who hopes to find out about this topic. You understand a whole lot its almost hard to argue with you (not that I personally will need to…HaHa). You certainly put a new spin on a subject that’s been discussed for ages. Wonderful stuff, just wonderful!

  16. Hi, i read your blog occasionally and i own a similar one and i was just curious if you get a lot of spam comments? If so how do you prevent it, any plugin or anything you can recommend? I get so much lately it’s driving me crazy so any support is very much appreciated.

  17. Hello, I do think your website might be having browser compatibility problems. Whenever I look at your website in Safari, it looks fine however, if opening in I.E., it has some overlapping issues. I simply wanted to give you a quick heads up! Other than that, wonderful blog!

  18. I’m very pleased to find this site. I want to to thank you for your time due to this fantastic read!! I definitely enjoyed every part of it and I have you saved as a favorite to see new stuff in your website.

  19. Hi there! I could have sworn I’ve visited this blog before but after looking at some of the articles I realized it’s new to me. Anyways, I’m definitely pleased I came across it and I’ll be book-marking it and checking back regularly!

  20. You’re so interesting! I do not suppose I have read a single thing like this before. So nice to discover somebody with a few genuine thoughts on this subject matter. Seriously.. many thanks for starting this up. This website is one thing that is needed on the web, someone with a little originality!

  21. Hmm is anyone else encountering problems with the pictures on this blog loading? I’m trying to determine if its a problem on my end or if it’s the blog. Any feed-back would be greatly appreciated.

  22. You’re so cool! I do not think I’ve truly read a single thing like this before. So wonderful to find someone with some original thoughts on this issue. Really.. thanks for starting this up. This website is one thing that is required on the web, someone with a little originality!

  23. May I just say what a comfort to discover a person that actually knows what they’re discussing on the web. You definitely realize how to bring a problem to light and make it important. A lot more people must look at this and understand this side of the story. I can’t believe you aren’t more popular because you most certainly possess the gift.

  24. Oh my goodness! an incredible article dude. Thanks Nonetheless I am experiencing problem with ur rss . Don’t know why Unable to subscribe to it. Is there anyone getting equivalent rss drawback? Anyone who is aware of kindly respond. Thnkx

  25. When I initially commented I clicked the “Notify me when new comments are added” checkbox and now each time a comment is added I get several emails with the same comment. Is there any way you can remove people from that service? Thanks!

  26. I was pretty pleased to uncover this great site. I wanted to thank you for your time due to this fantastic read!! I definitely appreciated every part of it and I have you bookmarked to check out new information on your blog.

  27. Right here is the right webpage for anyone who wishes to understand this topic. You realize a whole lot its almost tough to argue with you (not that I really will need to…HaHa). You definitely put a new spin on a topic that’s been written about for a long time. Excellent stuff, just excellent!

  28. Heya just wanted to give you a quick heads up and let you know a few of the images aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different browsers and both show the same outcome.

  29. There are actually a lot of details like that to take into consideration. That could be a nice point to carry up. I offer the ideas above as general inspiration however clearly there are questions just like the one you carry up the place a very powerful thing will probably be working in honest good faith. I don?t know if best practices have emerged round issues like that, however I am sure that your job is clearly identified as a good game. Each girls and boys feel the impression of only a moment’s pleasure, for the rest of their lives.

  30. There are actually numerous particulars like that to take into consideration. That could be a great point to convey up. I offer the ideas above as basic inspiration but clearly there are questions like the one you carry up where an important factor will likely be working in trustworthy good faith. I don?t know if best practices have emerged round issues like that, however I am sure that your job is clearly recognized as a fair game. Both girls and boys feel the impression of only a moment’s pleasure, for the remainder of their lives.

  31. Hello there! This blog post could not be written much better! Reading through this post reminds me of my previous roommate! He always kept preaching about this. I am going to send this information to him. Pretty sure he’ll have a very good read. Thank you for sharing!

  32. Hi there, I believe your blog might be having web browser compatibility issues. Whenever I look at your website in Safari, it looks fine however, if opening in Internet Explorer, it has some overlapping issues. I just wanted to provide you with a quick heads up! Aside from that, excellent blog!

  33. A motivating discussion is definitely worth comment. I do think that you should publish more on this subject, it might not be a taboo subject but generally folks don’t discuss these issues. To the next! Kind regards!!

  34. Simply desire to say your article is as surprising. The clearness in your post is just spectacular and i could assume you’re an expert on this subject. Fine with your permission let me to grab your RSS feed to keep up to date with forthcoming post. Thanks a million and please carry on the rewarding work.

  35. The the next occasion I just read a weblog, I hope so it doesnt disappoint me as much as this blog. After all, It was my choice to read, but I really thought youd have something intriguing to state. All I hear is actually a lot of whining about something that you could fix if you ever werent too busy looking for attention.

  36. Can I simply just say what a relief to discover somebody who really knows what they’re discussing on the net. You definitely realize how to bring a problem to light and make it important. A lot more people need to read this and understand this side of the story. I was surprised that you are not more popular since you most certainly have the gift.

  37. Have you ever ever considered including extra movies to your blog posts to keep the readers more entertained? I mean I simply learn by your complete article of yours and it was fairly good but since I’m more of a visual learner,I discovered that to be extra useful effectively let me know the way it seems! I love what you guys are always up too. Such clever work and reporting! Sustain the great works guys I’ve added you guys to my blogroll. This can be a great article thanks for sharing this informative information.. I’ll go to your weblog regularly for some newest post. Anyway, in my language, there are usually not much good source like this.

  38. Hello there! I could have sworn I’ve been to this site before but after looking at some of the articles I realized it’s new to me. Anyhow, I’m definitely happy I stumbled upon it and I’ll be book-marking it and checking back regularly!

  39. I wanted to put you this bit of word so as to give thanks the moment again considering the great knowledge you’ve featured on this website. It was really surprisingly open-handed with you to grant unreservedly precisely what numerous people would have advertised for an e-book to make some dough for themselves, mostly considering the fact that you might have tried it in case you desired. These advice in addition served like a fantastic way to fully grasp that other people have a similar dreams much like mine to find out much more around this issue. I think there are lots of more pleasurable moments up front for folks who looked at your site.

  40. This design is incredible! You obviously know how to keep a reader amused. Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Wonderful job. I really loved what you had to say, and more than that, how you presented it. Too cool!

  41. I was pretty pleased to find this page. I want to to thank you for ones time for this particularly fantastic read!! I definitely really liked every bit of it and I have you book marked to check out new things in your website.

  42. I absolutely love your website.. Very nice colors & theme. Did you create this web site yourself? Please reply back as I’m attempting to create my own website and want to know where you got this from or what the theme is called. Thank you!

  43. I have been exploring for a little for any high quality articles or blog posts on this sort of area . Exploring in Yahoo I at last stumbled upon this web site. Reading this info So i am happy to convey that I’ve an incredibly good uncanny feeling I discovered just what I needed. I most certainly will make certain to do not forget this site and give it a glance regularly.

  44. Hi! Quick question that’s completely off topic. Do you know how to make your site mobile friendly? My site looks weird when viewing from my apple iphone. I’m trying to find a theme or plugin that might be able to correct this issue. If you have any recommendations, please share. Many thanks!

  45. Oh my goodness! Amazing article dude! Thanks, However I am encountering problems with your RSS. I don’t understand why I am unable to subscribe to it. Is there anybody else having similar RSS issues? Anyone who knows the answer can you kindly respond? Thanks!!

  46. After I initially commented I appear to have clicked on the -Notify me when new comments are added- checkbox and now each time a comment is added I get four emails with the same comment. Is there a means you are able to remove me from that service? Many thanks!

  47. It is rare to discover a professional in whom you might have some trust. In the world in the present day, nobody truly cares about showing others the answer in this matter. How blessed I am to have found a really wonderful web site as this. It really is people like you that make a genuine difference nowadays through the strategies they reveal.

  48. The things i have always told folks is that while looking for a good internet electronics store, there are a few issues that you have to take into consideration. First and foremost, you should really make sure to find a reputable along with reliable shop that has enjoyed great reviews and ratings from other shoppers and marketplace advisors. This will ensure you are dealing with a well-known store that gives good support and aid to their patrons. Many thanks for sharing your notions on this blog.

  49. Heya this is kinda of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding experience so I wanted to get advice from someone with experience. Any help would be greatly appreciated!

  50. After I originally left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I receive four emails with the exact same comment. There has to be an easy method you can remove me from that service? Kudos!

  51. An impressive share! I’ve just forwarded this onto a co-worker who was doing a little homework on this. And he actually ordered me lunch simply because I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending time to discuss this topic here on your website.

  52. Hello there! This blog post couldn’t be written much better! Looking through this post reminds me of my previous roommate! He continually kept talking about this. I will send this post to him. Fairly certain he’s going to have a good read. Thank you for sharing!

  53. I do not even know the way I ended up here, however I assumed this submit was once good. I do not know who you are however definitely you’re going to a famous blogger in case you are not already. Cheers!|

  54. It’s a shame you don’t have a donate button! I’d definitely donate to this fantastic blog! I suppose for now i’ll settle for bookmarking and adding your RSS feed to my Google account. I look forward to brand new updates and will share this site with my Facebook group. Talk soon!

  55. An impressive share! I have just forwarded this onto a colleague who had been doing a little research on this. And he actually bought me lunch simply because I discovered it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending the time to discuss this topic here on your website.

  56. May I simply say what a relief to find a person that genuinely knows what they’re discussing on the internet. You definitely understand how to bring an issue to light and make it important. More people need to look at this and understand this side of your story. I can’t believe you’re not more popular since you most certainly have the gift.

  57. May I simply just say what a relief to uncover a person that actually understands what they are talking about on the net. You actually know how to bring a problem to light and make it important. More and more people must look at this and understand this side of your story. I can’t believe you are not more popular given that you definitely have the gift.

  58. I have been browsing online more than three hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. Personally, if all website owners and bloggers made good content as you did, the web will be much more useful than ever before.

  59. I blog often and I really thank you for your information. The article has truly peaked my interest. I am going to take a note of your blog and keep checking for new details about once a week. I opted in for your Feed too.

  60. A motivating discussion is worth comment. I think that you need to publish more on this issue, it may not be a taboo subject but usually folks don’t talk about these issues. To the next! Many thanks!!

  61. After checking out a number of the blog articles on your site, I truly appreciate your technique of writing a blog. I book-marked it to my bookmark website list and will be checking back in the near future. Please visit my web site too and let me know how you feel.

  62. Hello there! This article couldn’t be written much better! Going through this post reminds me of my previous roommate! He continually kept preaching about this. I most certainly will forward this information to him. Pretty sure he will have a very good read. Many thanks for sharing!

  63. This is the right blog for everyone who wishes to find out about this topic. You understand so much its almost hard to argue with you (not that I really would want to…HaHa). You certainly put a new spin on a subject that’s been discussed for a long time. Wonderful stuff, just great!

  64. Great – I should definitely pronounce, impressed with your web site. I had no trouble navigating through all tabs as well as related information ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or something, web site theme . a tones way for your customer to communicate. Excellent task..

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by