PGFN deixará de apresentar contestação e interpor recursos nas ações judiciais sobre a isenção do imposto sobre ganho de capital decorrente da alienação de participações societárias adquiridas até 31.12.1983

PGFN deixará de apresentar contestação e interpor recursos nas ações judiciais sobre a isenção do imposto sobre ganho de capital decorrente da alienação de participações societárias adquiridas até 31.12.1983

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Tendo em vista a aprovação do Parecer SEI nº 74/2018/CRJ/PGACET/PGFN-MF, a Procuradoria-Geral da Fazenda Nacional (PGFN) autorizou a dispensa de apresentação de contestação e de interposição de recursos, bem como a desistência dos já interpostos, desde que inexista outro fundamento relevante, nas ações judiciais que fixam o entendimento de que há isenção do Imposto de Renda no ganho de capital decorrente da alienação de participações societárias adquiridas até 31.12.1983 e mantidas por, pelo menos, 5 anos, sem mudança de titularidade, até a data da vigência da Lei nº 7.713/1988, não sendo a referida isenção, contudo, aplicável às ações bonificadas adquiridas após 31.12.1983. Incluem-se no conceito de bonificações as participações no capital social oriundas de incorporações de reservas e/ou lucros.

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(Ato Declaratório PGFN º 12/2018 – DOU 1 de 27.06.2018)

Fonte: Editorial IOB
Data: 27 de junho de 2018
Acesso: 29 de junho de 2018

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