{"id":5849,"date":"2019-08-07T15:00:31","date_gmt":"2019-08-07T18:00:31","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/carf-acordao-no-3402-006-298-pis-e-cofins-nao-incidencia-agio-na-subscricao-de-novas-acoes\/"},"modified":"2019-08-08T13:50:22","modified_gmt":"2019-08-08T16:50:22","slug":"carf-acordao-no-3402-006-298-pis-e-cofins-nao-incidencia-agio-na-subscricao-de-novas-acoes","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/carf-acordao-no-3402-006-298-pis-e-cofins-nao-incidencia-agio-na-subscricao-de-novas-acoes\/","title":{"rendered":"CARF &#8211; AC\u00d3RD\u00c3O N\u00ba 3402-006.298 &#8211; PIS E COFINS &#8211; N\u00c3O INCID\u00caNCIA &#8211; \u00c1GIO NA SUBSCRI\u00c7\u00c3O DE NOVAS A\u00c7\u00d5ES"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 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-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Publicado em 01\/04\/19 o ac\u00f3rd\u00e3o em comento, proferido pela 2\u00aa Turma Ordin\u00e1ria, da 4\u00aa C\u00e2mara, da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais &#8211; CARF, refor\u00e7ou posi\u00e7\u00e3o do ac\u00f3rd\u00e3o n. 3402.003.196, de 21\/09\/16, ao dispor por unanimidade que: &#8220;O valor correspondente ao \u00c1GIO NA SUBSCRI\u00c7\u00c3O DE A\u00c7\u00d5ES, registrado na escritura\u00e7\u00e3o cont\u00e1bil como cr\u00e9dito em RESERVA DE CAPITAL, representa contribui\u00e7\u00e3o do acionista para aplica\u00e7\u00e3o em investimento, n\u00e3o constituindo RECEITA e, portanto, n\u00e3o sujeito \u00e0 incid\u00eancia das Contribui\u00e7\u00f5es ao PIS e a COFINS.&#8221;<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/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-5849","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/5849\/"}],"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=5849"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/5849\/revisions\/"}],"predecessor-version":[{"id":5850,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/5849\/revisions\/5850\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=5849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=5849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=5849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}