By a casting vote, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood that expenses with goodwill are not deductible from the CSLL calculation basis.
In the 1st Panel of the Superior Court, most decisions on the subject are favorable to taxpayers, due to the tiebreaker in favor of the taxpayer, as is the case of decision no. 9101-005.894. However, the situation in question was different: because it originated from a compensation declaration, it was not possible to apply the tiebreaker in favor of the taxpayer, in accordance with Carf ME Ordinance no.
The telephone company Oi, through a compensation statement, stated that it would have a credit for not having carried out the tax amortization of the goodwill on the CSLL basis. For the tax authorities, however, the expenses are non-deductible from the contribution, according to article 57 of Law No. 8,981/95.
The provision establishes that the same calculation and payment rules established for IRPJ apply to CSLL. “The taxpayer itself understood that the amount was not deductible for IRPJ and applied it to CSLL,” explains the National Treasury attorney Rodrigo Moreira Lopes, in oral argument.
“The CSLL calculation basis should not be completely equated to that of IRPJ, and as it follows its own regulations, there is no rule that determines the non-deductibility of the premium from the CSLL calculation basis, unlike what happens with IRPJ”, stated lawyer Thiago Barbosa Wanderley, in oral arguments.
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The position of counselor Fernando Brasil, who raised a dissenting opinion, was the winner. For him, there is no legal provision for the amortization of goodwill for CSLL purposes.
For the rapporteur, counselor Caio Cesar Nader Quintella, in order to allow the amortization of goodwill in the CSLL calculation base, it is enough to record the expense with the goodwill. For him, the IRPJ rules do not apply to the CSLL rules and, since there is no rule that states otherwise, the deduction of the expense is allowed.
Source: https://www.jota.info/tributos-e-empresas/tributario/carf-deducao-agio-csll-14022022