Arquivos receita federal » LAA Corrêa Advogados

19 02 '21

Conselho administrativo de recursos fiscais afastou a tributação sobre permuta de imóveis

O CARF, recentemente, alterou sua jurisprudência sobre tributação em caso de permuta de imóveis. Os conselheiros entenderam que em casos de permuta, onde ocorra equivalência e neutralidade econômica, não poderá incidir imposto, o que coaduna com o conceito, milenar, desse tipo de negócio. A Receita Federal aplicava a Instrução Normativa SRF nº 107 de 1988,…

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