Tag Archives: Superior Chamber of Tax Appeals

ILN Today Post

CSRF: Amounts received for constitution on onerous usufruct of shares are taxed

The Superior Chamber of Tax Appeals recently confirmed an understanding of the 3rd Ordinary Class of the 1st Chamber of the 1st Judgment Section, which, by a vote of quality, determined that the value received for the grant of usufruct onerous and temporary usufruct should be taxed by the IRPJ.

For judges, the amounts received as temporary grant of usufruct of shares must receive the same tax treatment of a lease, and should be understood as taxable operating income.

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ILN Today Post

Superior Chamber of Tax Appeals has been ruling on stock options favorably to the treasury

To date, only two decisions have been formalized by the Superior Chamber of Tax Appeals on the incidence of social security contributions and withholding income tax on gains earned by individuals as a result of Stock Options programs. The most recently published decision was issued in a generic way, so that an inattentive reading could lead to the conclusion that CARF’s understanding is that any payments made to employees under the heading of Stock Options would be characterized as compensation. In fact, the determination of the nature of the Plan depends on the form of its structure and conditions.

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ILN Today Post

CARF: Health plans offered to employees need not be identical to enjoy social security exemption

CARF recently decided that it is not possible to tax amounts paid by the company as medical assistance offered to its employees, even if the coverage is not identical for all employees and managers. This understanding is in line with the legal requirement of Law No. 8,212 / 91, which was recently approved by the labor reform. The decision draws attention, as it may represent a new change in the positioning of CARF.

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