{"id":137309,"date":"2025-11-06T08:53:51","date_gmt":"2025-11-06T11:53:51","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/carf-irpj-e-csll-agio-empresa-veiculo-incidencia-mudanca-de-entendimento\/"},"modified":"2025-11-06T08:55:30","modified_gmt":"2025-11-06T11:55:30","slug":"carf-irpj-e-csll-agio-empresa-veiculo-incidencia-mudanca-de-entendimento","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/carf-irpj-e-csll-agio-empresa-veiculo-incidencia-mudanca-de-entendimento\/","title":{"rendered":"CARF \u2013 IRPJ E CSLL &#8211; \u00c1GIO &#8211; EMPRESA VE\u00cdCULO \u2013 INCID\u00caNCIA &#8211; MUDAN\u00c7A DE ENTENDIMENTO"},"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;\">A 2\u00aa Turma, da 2\u00aa C\u00e2mara, da 1\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais \u2013 CARF, por voto de qualidade, alterou seu recente entendimento ao julgar o processo n\u00ba 16682.721194\/2023-93 no sentido de manter a cobran\u00e7a de IRPJ e CSLL. Seguindo o entendimento proferido pela 1\u00aa Turma da C\u00e2mara Superior do CARF nos processos 16561.720078\/2020-81, 16561.720080\/2020-50 e 16561.720082\/2020-49, a 2\u00aa Turma se manifestou pela impossibilidade da amortiza\u00e7\u00e3o de \u00e1gio realizada por companhia, sob o argumento de que houve a utiliza\u00e7\u00e3o de uma empresa ve\u00edculo e de que o real adquirente estava no exterior.<\/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-137309","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137309\/"}],"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=137309"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137309\/revisions\/"}],"predecessor-version":[{"id":137310,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137309\/revisions\/137310\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=137309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=137309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=137309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}