As operações de conta corrente realizadas entre empresas do mesmo grupo econômico e a não incidência do IOF-Crédito

Resumo

This dissertation aims at studying the nature of checking account contract, carried out among companies of a same economic group, differentiating such an account from an ordinary credit transaction that is subject to taxation by Tax on Credit Transactions (“IOF/Credit”) established by in article 13 of the Law No. 9,779, of January 19th, 1999. Such differentiation is essential to demonstrate that checking account contract between related parties cannot be deemed as credit transaction and, consequently, cannot be subject to IOF/Credit. Also, it is covered the main aspects to be observed in a checking account agreement to avoid any questions on the nature of such agreements, and comparison of checking account contract with the so-called cash pooling, adopted by companies located in the European Union. Another point treated in this dissertation refers to disputes against tax authorities who, oftentimes, intend to treat checking account contracts as credit transactions, imposing on taxpayers IOF/Credit assessments, including penalties and arrears interest. In summary, this dissertation discusses concepts and characteristics of financial contracts, especially loan agreement, to conclude that IOF/Credit is not levied on checking account transactions, with identification of practical impacts of such an understanding, and points to be observed by companies already using or intending to use this checking account contract within entities of an economic group.

Ficha do documento

Tipo

Dissertação

Ano

2022

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/32810

Temas

Economia

Palavras-chave

IOF-CréditoContrato de conta correnteIOFContrato de MútuoCash poolingGrupo econômicoCaixa únicoIOF/CreditCurrent account agreementLoan agreementEconomic groupMaster accountDireitoImposto sobre operações financeirasImpostos - BrasilDireito tributárioConta CorrenteDireito bancário