{"id":136942,"date":"2025-05-21T10:53:45","date_gmt":"2025-05-21T13:53:45","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/stf-are-1547099-participacao-nos-lucros-e-resultados-deducao-impossibilidade\/"},"modified":"2025-05-21T10:54:24","modified_gmt":"2025-05-21T13:54:24","slug":"stf-are-1547099-participacao-nos-lucros-e-resultados-deducao-impossibilidade","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stf-are-1547099-participacao-nos-lucros-e-resultados-deducao-impossibilidade\/","title":{"rendered":"STF &#8211; ARE 1547099 &#8211; PARTICIPA\u00c7\u00c3O NOS LUCROS E RESULTADOS \u2013 DEDU\u00c7\u00c3O \u2013 IMPOSSIBILIDADE"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">O ministro Dias Toffoli, do Supremo Tribunal Federal &#8211; STF negou seguimento ao ARE 1.547.099, mantendo decis\u00e3o unanime, da 1\u00aa Turma do Superior Tribunal de Justi\u00e7a \u2013 STJ, nos embargos de declara\u00e7\u00e3o, interpostos no REsp 1.948.478, assim impossibilitando o contribuinte de deduzir valores pagos aos diretores empregados a t\u00edtulo de Participa\u00e7\u00e3o nos Lucros e Resultados &#8211; PLR e de gratifica\u00e7\u00f5es da base de c\u00e1lculo do IRPJ e da CSLL, posi\u00e7\u00e3o esta mais onerosa ao contribuinte que a adotada pela Receita Federal, na Instru\u00e7\u00e3o Normativa n\u00ba 1.700\/17 e nas Solu\u00e7\u00f5es de Consulta n\u00ba 546\/17 e 16\/18, da COSIT.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-136942","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136942\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=136942"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136942\/revisions\/"}],"predecessor-version":[{"id":136943,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136942\/revisions\/136943\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}