COMPENSAÇÃO DE CRÉDITOS TRIBUTÁRIOS LASTREADA EM LIMINARES - INCIDÊNCIA (OU NÃO) DO IRPJ E DA CSLL.

The article discusses the taxation of IRPJ and CSLL on tax credits resulting from unfavorable judicial decisions against the Federal Public Treasury. There are different views on the timing of taxation, and there is still no consensus on the subject. The research analyzed academic papers on the offsetting of tax credits in the last 5 years and found various approaches, such as tax transaction programs and the collection of tax credits through the tax execution procedure. The law allows the offsetting of tax credits with own debts, provided they are of the same kind or have the same constitutional destination. The operationalization of the offsetting of federal taxes is regulated by Normative Instruction No. 2,055/2021. The Brazilian Federal Revenue is obliged to comply with judicial decisions that determine the offsetting, even if provisional. The divergence solution from COSIT deals with the taxation of amounts refunded to the legal entity taxpayer by virtue of a judicial decision in an undue payment repetition action. Amounts refunded as improperly paid taxes will be subject to IRPJ and CSLL taxation if they have been accounted for as deductible expenses in previous periods. There is no incidence of Cofins and Contribution to PIS/Pasep on the recovered amounts. The interest on the recovered undue tax is considered new revenue and is also subject to taxation. The solution also addresses the recognition of revenue by the cash basis and the accrual basis. The injunction granted in a Writ of Mandamus allows the offsetting of credits discussed in another declaratory action before the final judgment. However, this injunction does not result in an increase in assets for the taxpayer and loses its effects if the action is not favorable to him. If the injunction is revoked [Extracted from the article]