DEDUCTIBILITY OF NON-TAX ADMINISTRATIVE FINES FROM THE INCOME TAX AND SOCIAL CONTRIBUTION ON NET INCOME CALCULATION BASE

Legal Alert • 25.10.2023
Edition 9 • Year 2023

Introduction

Recently, the Administrative Council for Tax Appeals (CARF) made a decision that has generated repercussions in the financial and legal circles. The Administrative Court allowed the deductibility of non-tax administrative fines from the calculation basis of Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL).

This decision represents a significant change in the interpretation of tax rules, bringing important implications for companies.

 
Colaborou com esta edição Fernando Gerhard
Advocacia
fernando@lauffer.com.br
+55(51)3594-2011

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