{"id":6050,"date":"2018-07-18T10:24:17","date_gmt":"2018-07-18T13:24:17","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6050"},"modified":"2018-07-18T10:24:17","modified_gmt":"2018-07-18T13:24:17","slug":"juiz-libera-compensacao-mensal-de-prejuizos-fiscais-registrados-no-lucro-real","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2018\/07\/18\/juiz-libera-compensacao-mensal-de-prejuizos-fiscais-registrados-no-lucro-real\/","title":{"rendered":"Juiz libera compensa\u00e7\u00e3o mensal de preju\u00edzos fiscais registrados no lucro real"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/07\/LUCRO-REAL.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-6051 alignright\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/07\/LUCRO-REAL-300x233.png\" alt=\"\" width=\"300\" height=\"233\" \/><\/a><em>Por defini\u00e7\u00e3o constitucional, leis tribut\u00e1rias s\u00f3 podem passar a valer no exerc\u00edcio fiscal seguinte. Por isso, empresa que opta pelo regime de lucro real anual s\u00f3 pode deixar de compensar seus preju\u00edzos fiscais por m\u00eas, conforme ordem a Lei 13.760\/2018, a partir do in\u00edcio de 2019.<\/em><\/p>\n<p style=\"text-align: right;\">Por Fernanda Valente<\/p>\n<p style=\"text-align: justify;\">O entendimento do juiz Victorio Giuzio Neto, da 24\u00aa Vara Federal de S\u00e3o Paulo, \u00e9 que, ao optar por registrar no regime do lucro real anual, a empresa levou em considera\u00e7\u00e3o todas as peculiaridades do regime. Isso inclu\u00eda, at\u00e9 o in\u00edcio do corrente ano-calend\u00e1rio de 2018, a possibilidade de compensar as estimativas mensais com eventuais cr\u00e9ditos pr\u00f3prios do contribuinte.<\/p>\n<p style=\"text-align: justify;\">No mandado de seguran\u00e7a, a empresa pedia para afastar a restri\u00e7\u00e3o imposta pela Lei 13.670\/2018, que alterou o artigo 74 da Lei 9.430\/96 proibindo a compensa\u00e7\u00e3o dos d\u00e9bitos relativos ao recolhimento mensal de Imposto de Renda Pessoa Jur\u00eddica e Contribui\u00e7\u00e3o Social sobre Lucro L\u00edquido.<\/p>\n<p style=\"text-align: justify;\">A empresa foi representada pelo advogado Claudio Cardoso. Para ele, a medida do governo fere os princ\u00edpios constitucionais da n\u00e3o surpresa, anterioridade e legalidade. Isso porque a op\u00e7\u00e3o do contribuinte, feita no in\u00edcio do exerc\u00edcio para apurar IRPJ e CSLL pelo lucro real anual, \u00e9 vinculante para todo o ano-calend\u00e1rio.<\/p>\n<p style=\"text-align: justify;\">Segundo o advogado, n\u00e3o faz sentido que o Poder Executivo altere a maneira de apura\u00e7\u00e3o do imposto e contribui\u00e7\u00e3o durante o ano-base, porque isso afeta diretamente o planejamento financeiro dos contribuintes.Ao analisar o caso, o juiz federal explicou que, ao optar pelo recolhimento anual.<\/p>\n<p>Clique <a href=\"https:\/\/www.conjur.com.br\/dl\/liminar-autoriza-compensacao-tributaria.pdf\" target=\"_blank\" rel=\"noopener\"><strong>aqui<\/strong> <\/a>para ler a liminar.<br \/>\nMS 5015118-12.2018.4.03.6100<\/p>\n<hr \/>\n<p><strong>Fonte<\/strong>: Consultor Jur\u00eddico, via <a href=\"http:\/\/fenacon.org.br\/noticias\/juiz-libera-compensacao-mensal-de-prejuizos-fiscais-registrados-no-lucro-real-3519\/\" target=\"_blank\" rel=\"noopener\">FENACON<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por defini\u00e7\u00e3o constitucional, leis tribut\u00e1rias s\u00f3 podem passar a valer no exerc\u00edcio fiscal seguinte. Por<\/p>\n","protected":false},"author":1,"featured_media":6051,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31,121],"tags":[],"class_list":["post-6050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c73-carga-tributaria","category-imposto-de-renda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Juiz libera compensa\u00e7\u00e3o mensal de preju\u00edzos fiscais registrados no lucro real - Prof. Alexandre Alcantara<\/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:\/\/alcantara.pro.br\/portal\/2018\/07\/18\/juiz-libera-compensacao-mensal-de-prejuizos-fiscais-registrados-no-lucro-real\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Juiz libera compensa\u00e7\u00e3o mensal de preju\u00edzos fiscais registrados no lucro real - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Por defini\u00e7\u00e3o constitucional, leis tribut\u00e1rias s\u00f3 podem passar a valer no exerc\u00edcio fiscal seguinte. 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