CONTRATOS DE CONTA CORRENTE FIRMADOS ENTRE EMPRESAS DO MESMO GRUPO ECONÔMICO - ASPECTOS RELACIONADOS AO IOF (Bank Account Contracts Signed between Companies of the Same Economic Group - IOF Related Aspects)
22 Pages Posted: 22 Aug 2017
Date Written: August 21, 2017
Abstract
Portuguese Abstract: Neste trabalho serão tratados os aspectos relativos ao imposto sobre operações financeiras (“IOF”) no contexto de contratos de conta corrente firmados entre empresas do mesmo grupo econômico. Será avaliada a legislação vigente, bem as decisões das autoridades fiscais e tribunais judiciais e administrativos a respeito deste tema. Por fim, serão analisados os projetos de lei atualmente existentes e serão apresentadas as conclusões com base em todos estes elementos considerados.
English Abstract: In this study, it will be analyzed the aspects related to the Tax on Financial Transactions (“IOF”) in the context of cash pooling agreements signed between companies of the same economic group. It will be evaluated the current legislation, as well the decisions issued by the federal tax authorities, administrative courts and judicial courts regarding this matter. Finally, it will be evaluated the currently existing law projects and it will be presented the conclusions according to the elements considered.
Note: Downloadable document is available in Portuguese.
Keywords: contratos de conta corrente, grupo econômico, bank account contracts, economic group, IOF
Suggested Citation: Suggested Citation
