{"id":3264,"date":"2022-03-24T11:58:46","date_gmt":"2022-03-24T14:58:46","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3264"},"modified":"2022-03-24T12:01:09","modified_gmt":"2022-03-24T15:01:09","slug":"qual-o-momento-para-tributar-pelo-irpj-e-csll-os-creditos-iliquidos-reconhecidos-judicialmente","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/03\/24\/qual-o-momento-para-tributar-pelo-irpj-e-csll-os-creditos-iliquidos-reconhecidos-judicialmente\/","title":{"rendered":"Qual o momento para tributar pelo IRPJ e CSLL os cr\u00e9ditos il\u00edquidos reconhecidos judicialmente?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3264\" class=\"elementor elementor-3264\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d97e0e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d97e0e8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-46d75ca\" data-id=\"46d75ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0acd43b elementor-widget elementor-widget-text-editor\" data-id=\"0acd43b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Um imbr\u00f3glio que ainda afeta in\u00fameros contribuintes \u00e9 o momento de tributar, pelo IRPJ e CSLL, os cr\u00e9ditos tribut\u00e1rios reconhecidos judicialmente que ser\u00e3o objeto de compensa\u00e7\u00e3o.<\/p><p style=\"text-align: justify\">Visando \u00e0 solu\u00e7\u00e3o do problema, a Receita Federal do Brasil, no final de 2021, emitiu a Solu\u00e7\u00e3o de Consulta n.\u00ba 183\/2021, onde disp\u00f4s que <strong>nas senten\u00e7as que definem o valor a ser restitu\u00eddo, a tributa\u00e7\u00e3o se dar\u00e1 no momento do tr\u00e2nsito em julgado.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1213cc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1213cc3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-35ed645\" data-id=\"35ed645\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3be3b3f elementor-widget elementor-widget-image\" data-id=\"3be3b3f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"626\" height=\"417\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/02\/calculadora-caneta-papel-computador-na-mesa_37714-123.jpg\" class=\"attachment-large size-large wp-image-2706\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/02\/calculadora-caneta-papel-computador-na-mesa_37714-123.jpg 626w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/02\/calculadora-caneta-papel-computador-na-mesa_37714-123-300x200.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-31530e7\" data-id=\"31530e7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5045ce elementor-widget elementor-widget-text-editor\" data-id=\"f5045ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Por outro lado, <strong>nos casos em que o valor do ind\u00e9bito n\u00e3o for definido pelo ju\u00edzo e o contribuinte optar pela realiza\u00e7\u00e3o da compensa\u00e7\u00e3o administrativa, o montante dos cr\u00e9ditos ser\u00e1 oferecido \u00e0 tributa\u00e7\u00e3o quando for apresentada a primeira declara\u00e7\u00e3o de compensa\u00e7\u00e3o junto \u00e0 Receita Federal.<\/strong><\/p><p style=\"text-align: justify\">Com base neste entendimento, ficaram afastadas tr\u00eas possibilidades de tributa\u00e7\u00e3o que ainda geravam d\u00favidas aos contribuintes: o tr\u00e2nsito em julgado da decis\u00e3o il\u00edquida; o reconhecimento cont\u00e1bil dos cr\u00e9ditos e; o protocolo do pedido de habilita\u00e7\u00e3o de cr\u00e9dito no \u00e2mbito administrativo.<\/p><p style=\"text-align: justify\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d92606 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d92606\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7350d73\" data-id=\"7350d73\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b15476 elementor-widget elementor-widget-text-editor\" data-id=\"6b15476\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Embora estes problemas pare\u00e7am ter sido solucionados, o entendimento representa um risco para os contribuintes, visto que, nem sempre, a primeira declara\u00e7\u00e3o de compensa\u00e7\u00e3o ser\u00e1 sobre o montante integral do cr\u00e9dito, dando margem \u00e0 discuss\u00e3o sobre a possibilidade de tributa\u00e7\u00e3o do ind\u00e9bito ocorrer a cada compensa\u00e7\u00e3o realizada.<\/p><p style=\"text-align: justify\">Em todo caso, o ideal \u00e9 contatar um especialista. Entre em contato com a Aureum Advocacia para identificar a melhor possibilidade de aproveitamento dos cr\u00e9ditos reconhecidos judicialmente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Um imbr\u00f3glio que ainda afeta in\u00fameros contribuintes \u00e9 o momento de tributar, pelo IRPJ e CSLL, os cr\u00e9ditos tribut\u00e1rios reconhecidos judicialmente que ser\u00e3o objeto de compensa\u00e7\u00e3o. Visando \u00e0 solu\u00e7\u00e3o do problema, a Receita Federal do Brasil, no final de 2021, emitiu a Solu\u00e7\u00e3o de Consulta n.\u00ba 183\/2021, onde disp\u00f4s que nas senten\u00e7as que definem o valor a ser restitu\u00eddo, a tributa\u00e7\u00e3o se dar\u00e1 no momento do tr\u00e2nsito em julgado. Por outro lado, nos casos em que o valor do ind\u00e9bito n\u00e3o for definido pelo ju\u00edzo e o contribuinte optar pela realiza\u00e7\u00e3o da compensa\u00e7\u00e3o administrativa, o montante dos cr\u00e9ditos ser\u00e1 oferecido \u00e0 tributa\u00e7\u00e3o quando for apresentada a primeira declara\u00e7\u00e3o de compensa\u00e7\u00e3o junto \u00e0 Receita Federal. Com base neste entendimento,&hellip;<\/p>\n","protected":false},"author":2,"featured_media":3266,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-3264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qual o momento para tributar pelo IRPJ e CSLL os cr\u00e9ditos il\u00edquidos reconhecidos judicialmente? - Aureum Advocacia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aureum.adv.br\/inicio\/2022\/03\/24\/qual-o-momento-para-tributar-pelo-irpj-e-csll-os-creditos-iliquidos-reconhecidos-judicialmente\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qual o momento para tributar pelo IRPJ e CSLL os cr\u00e9ditos il\u00edquidos reconhecidos judicialmente? - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Um imbr\u00f3glio que ainda afeta in\u00fameros contribuintes \u00e9 o momento de tributar, pelo IRPJ e CSLL, os cr\u00e9ditos tribut\u00e1rios reconhecidos judicialmente que ser\u00e3o objeto de compensa\u00e7\u00e3o. Visando \u00e0 solu\u00e7\u00e3o do problema, a Receita Federal do Brasil, no final de 2021, emitiu a Solu\u00e7\u00e3o de Consulta n.\u00ba 183\/2021, onde disp\u00f4s que nas senten\u00e7as que definem o valor a ser restitu\u00eddo, a tributa\u00e7\u00e3o se dar\u00e1 no momento do tr\u00e2nsito em julgado. Por outro lado, nos casos em que o valor do ind\u00e9bito n\u00e3o for definido pelo ju\u00edzo e o contribuinte optar pela realiza\u00e7\u00e3o da compensa\u00e7\u00e3o administrativa, o montante dos cr\u00e9ditos ser\u00e1 oferecido \u00e0 tributa\u00e7\u00e3o quando for apresentada a primeira declara\u00e7\u00e3o de compensa\u00e7\u00e3o junto \u00e0 Receita Federal. 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- Aureum Advocacia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aureum.adv.br\/inicio\/2022\/03\/24\/qual-o-momento-para-tributar-pelo-irpj-e-csll-os-creditos-iliquidos-reconhecidos-judicialmente\/","og_locale":"pt_BR","og_type":"article","og_title":"Qual o momento para tributar pelo IRPJ e CSLL os cr\u00e9ditos il\u00edquidos reconhecidos judicialmente? - Aureum Advocacia","og_description":"Um imbr\u00f3glio que ainda afeta in\u00fameros contribuintes \u00e9 o momento de tributar, pelo IRPJ e CSLL, os cr\u00e9ditos tribut\u00e1rios reconhecidos judicialmente que ser\u00e3o objeto de compensa\u00e7\u00e3o. Visando \u00e0 solu\u00e7\u00e3o do problema, a Receita Federal do Brasil, no final de 2021, emitiu a Solu\u00e7\u00e3o de Consulta n.\u00ba 183\/2021, onde disp\u00f4s que nas senten\u00e7as que definem o valor a ser restitu\u00eddo, a tributa\u00e7\u00e3o se dar\u00e1 no momento do tr\u00e2nsito em julgado. Por outro lado, nos casos em que o valor do ind\u00e9bito n\u00e3o for definido pelo ju\u00edzo e o contribuinte optar pela realiza\u00e7\u00e3o da compensa\u00e7\u00e3o administrativa, o montante dos cr\u00e9ditos ser\u00e1 oferecido \u00e0 tributa\u00e7\u00e3o quando for apresentada a primeira declara\u00e7\u00e3o de compensa\u00e7\u00e3o junto \u00e0 Receita Federal. 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