A amortização fiscal do ágio por expectativa de rentabilidade futura por meio da utilização de empresa veículo: um estudo das decisões do Conselho Administrativo de Recursos Fiscais

Abstract

The tax amortization of goodwill based on the expectation of future profitability through the use of a vehicle company has been one of the most debated tax topics in recent years. The vehicle company is the name given to a company created without any business purpose and used to obtain a tax benefit, which in the case of the present study would be the use of the premium due to the expectation of future profitability paid in the acquisition of an investment. This work aims to verify the possibility of goodwill amortization due to the expectation of future profitability through the use of a vehicle company in the light of the understanding of Conselho Administrativo de Recursos Fiscais (CARF). To achieve this objective, the present research of a descriptive, documentary and quantitative nature was used, selecting judgments related to the subject now dealt with and published between 2016 and 2022, by Câmara Superior de Recursos Fiscais (CSRF), the last instance of CARF. As a result of the above procedures, a sample of 101 judgments was obtained, and, after analyzing and processing the data, through the data analysis of the Excel program, the number of 5 judgments favorable to the taxpayer and 96 judgments was reached favorable to the National Treasury. It is concluded, therefore, through this study, that there is a strong consolidation of the understanding of CARF in the sense of the impossibility of using a vehicle company for tax amortization of the goodwill, with about 95% of the judgments analyzed in favor of the National Treasury, maintaining the disallowance of the tax amortization of the goodwill carried out.