INTRODUÇÃO À GOVERNANÇA TRIBUTÁRIA Gilberto Luiz do Amaral _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Conceito de Governança Corporativa É o sistema pelo qual as sociedades são dirigidas e monitoradas, envolvendo os relacionamentos entre Acionistas/Cotistas, Conselho de Administração, Diretoria, Auditoria Independente e Conselho Fiscal. Surge para procurar superar o chamado “conflito de agência”, presente a partir do fenômeno da separação entre a propriedade e a gestão empresarial. - Governança corporativa é valor, apesar de, por si só, não criá-lo. Isto somente ocorre quando ao lado de uma boa governança temos também um negócio de qualidade, lucrativo e bem administrado. Neste caso, a boa governança permitirá uma administração ainda melhor, em benefício de todos os acionistas e daqueles que lidam com a empresa. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

A Boa Governança - Proporciona aos proprietários (acionistas ou cotistas) a gestão estratégica de sua empresa e a efetiva monitoração da direção executiva. As principais ferramentas que asseguram o controle da propriedade sobre a gestão são o Conselho de Administração, a Auditoria Independente e o Conselho Fiscal.   - Busca criar mecanismos eficientes (sistemas de monitoramento e incentivos) para garantir que o comportamento dos executivos esteja alinhado com o interesse dos acionistas. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Boas práticas de governança De acordo com o relatório da OCDE (Organização de Cooperação e Desenvolvimento Econômico), o Conselho de Administração das empresas deve agir sempre com base em quatro princípios:   1)fairness, que significa a justiça e eqüidade nos relacionamentos entre os acionistas, evitando que os majoritários sejam beneficiados em detrimento dos minoritários: ÉTICA 2)disclosure, que é a TRANSPARÊNCIA dos dados relativos às empresas, evitando a ocorrência de informações privilegiadas; 3)accountability, que é a responsabilidade pela prestação de contas: CONSISTÊNCIA 4) compliance, que é o estrito CUMPRIMENTO DA LEI. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Governança Corporativa no Brasil - No Brasil, o desenvolvimento do mercado de capitais ocorreu de forma tardia em relação aos países desenvolvidos. Em 1976 foi promulgada a Lei de Sociedades por Ações (Lei no 6.404/76) que favorecia os acionistas majoritários em detrimento dos minoritários. A fortificação do mercado de capitais no Brasil ocorreu na década de 90 com a volta do capital estrangeiro, as privatizações e o questionamento sobre pareceres de auditores independentes.   - Entre as principais iniciativas de estímulo e aperfeiçoamento ao modelo de Governança das empresas no país destacam-se a reforma na Lei das S.A., a criação do Novo Mercado pela Bolsa de Valores de São Paulo – Bovespa, as linhas de crédito especiais oferecidas pelo BNDES, as novas regras de investimento por parte de fundos de pensão e a mudança da Lei da SAs. que entrou em vigor em 2008. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Sarbanes-Oxley (SOX) Sarbanes-Oxley Act de 2002 (a “SOX”) estabeleceu critérios rígidos para dar maior credibilidade às companhias abertas, exigindo a reforma e elevação dos padrões de prestação de contas e ampliou sensivelmente a responsabilidade dos administradores e das próprias corporações. Tudo isto voltado a permitir maior acompanhamento do desempenho empresarial, em benefício do mercado e investidores. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Sarbanes-Oxley (SOX) As alterações exigidas nas práticas gerenciais das maiores companhias do mundo certamente influenciam empresas de grande e médio porte em países como o Brasil, sejam elas de capital nacional ou subsidiário de companhias estrangeiras. Como as questões tributárias e provisão de tributos estão no núcleo da SOX e de grande parte das legislações semelhantes recentemente introduzidas ao redor do mundo e também no Brasil, as novas disposições deverão gerar um notável aprimoramento nas práticas de governança corporativa, notadamente de gestão tributária, a fim de que haja maior transparência, consistência, integração e padronização das informações empresariais. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

GESTÃO TRIBUTÁRIA O que é? Objetivos Como Implementá-la? Balanced Scorecard e seus reflexos na Gestão Tributária Lei Sarbanes Oxley, Tax Governance, Instrumentos Internacionais de Gestão Tributária, CVM, BOVESPA Novo Mercado Benefícios da implantação de uma Gestão Tributária nos ambientes internos e externos de negócios _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

GESTÃO TRIBUTÁRIA Sarbanes-Oxley e Normas Antielisão Uma nova era para a Gestão Tributária Corporativa: Maior controle; Ética; Responsabilidade; Transparência; Eficiência. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

ÍNDICE DE VULNERABILIDADE FISCAL CONTROLES MAIS APURADOS CRUZAMENTO DE INFORMAÇÕES RELEVÂNCIA DE VALORES PERFIL DA EMPRESA _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

RISCOS TRIBUTÁRIOS COMPREENDEM: Reputação Estratégicos (forma de estruturação dos negócios) Técnicos e Operacionais (forma de implementação das atividades empresariais) Administrativos (burocracia e obrigações acessórias) Econômicos (viabilidade do negócio) Financeiros (fluxo de caixa) Contenciosos Administrativos e Judiciais Legislativos (leis e regulamentos) Regulatórios (setores regulados) _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

PLANEJAMENTO TRIBUTÁRIO – UMA NECESSIDADE EMPRESARIAL Custo tributário – principal item na composição do preço final de produtos e serviços Globalização X Competitividade X Sobrevivência _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

NORMA ANTIELISIVA Artigo 116 - Parágrafo Único A autoridade ADMINISTRATIVA pode DESCONSIDERAR atos ou negócios jurídicos - praticados para DISSIMULAR ocorrência de fato gerador do tributo ou natureza dos elementos constitutivos da obrigação tributária - procedimentos a serem estabelecidos por lei ordinária _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

MP 66/2002 TENTOU Regulamentar a Lei Complementar 104/2001; Teria validade a partir de 01/12/2002; Para a desconsideração de ato ou negócio jurídico dever-se-á levar em conta, entre outras, a ocorrência de:         I – falta de propósito negocial; ou         II – abuso de forma. Considera-se indicativo de falta de propósito negocial a opção pela forma mais complexa ou mais onerosa, para os envolvidos, entre duas ou mais formas para a prática de determinado ato. Considera-se abuso de forma jurídica a prática de ato ou negócio jurídico indireto que produza o mesmo resultado econômico do ato ou negócio jurídico dissimulado. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

ART. 166, VI DO CC/2002 É NULO O NEGÓCIO JURÍDICO QUANDO TIVER POR OBJETIVO FRAUDAR LEI IMPERATIVA. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

ART. 167 DO CC/2002 É NULO O NEGÓCIO JURÍDICO SIMULADO, MAS SUBSISTIRÁ O QUE SE DISSIMULOU, SE VÁLIDO FOR NA SUBSTÂNCIA E NA FORMA. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

ART. 187 DO CC/2002 TAMBÉM COMETE ATO ILÍCITO O TITULAR DE UM DIREITO QUE, AO EXERCÊ-LO, EXCEDE MANIFESTAMENTE OS LIMITES IMPOSTOS PELO SEU FIM ECONÔMICO OU SOCIAL, PELA BOA-FÉ OU PELOS BONS COSTUMES. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

ABUSO DE DIREITO E ABUSO DE FORMAS Para se constatar o abuso de direito é necessário identificar a intenção do agente em lesar terceiro (teorias subjetivas); verificar se o exercício do direito contraria a finalidade social, se falta interesse legítimo nesse exercício, se há desequilíbrio dos interesses, ou ainda, se há exercício anormal do direito subjetivo (teorias objetivas). No abuso de formas há uma vontade ostensiva e outra oculta, distinta da primeira, com o objetivo de iludir terceiros, no caso o Fisco, que estaria sendo fraudado. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

NEGÓCIO JURÍDICO INDIRETO Denomina-se negócio jurídico indireto aquele em que as partes celebram para através dele atingir fins diversos do que representam a estrutura típica daquele esquema negocial. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

PRETENSÃO DA NORMA ANTIELISIVA O que a Norma Antielisiva contida no CTN busca combater são os negócios elisivos atentatórios, ou seja, aqueles que utilizam uma estrutura jurídica aparente para disfarçar o real objetivo da operação, qual seja, unicamente, a redução do custo tributário. Não há qualquer finalidade empresarial ou negocial a não ser deixar de pagar o tributo ou pagá-lo em um montante menor. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

ART. 188, I - CC/2002 NÃO CONSTITUEM ATOS ILÍCITOS OS PRATICADOS NO EXERCÍCIO REGULAR DE UM DIREITO RECONHECIDO _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

PROPÓSITO NEGOCIAL Na teoria geral dos ilícitos civis, ‘propósito negocial’ (“business purpose”) consiste na excludente de ilicitude ‘exercício regular de um direito reconhecido’, constante no art. 188 do CC/2002. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

PROPÓSITO NEGOCIAL É O CONJUNTO DE RAZÕES DE CARÁTER ECONÔMICO (AUMENTO DE RECEITA OU DIMINUIÇÃO DE CUSTO E DESPESA), COMERCIAL (GANHO DE EFICIÊNCIA – PARTICIPAÇÃO NO MERCADO), SOCIETÁRIO (REESTRUTURAÇÃO MOTIVADA POR ENTRADA OU SAÍDA DE SÓCIOS OU SUCESSÃO HEREDITÁRIA) OU FINANCEIRO (ACESSO A FINANCIAMENTOS OU EMPRÉSTIMOS), QUE JUSTIFIQUE A OPERAÇÃO OU PROCEDIMENTO (ATOS OU NEGÓCIOS JURÍDICOS DIMINUAM A TRIBUTAÇÃO). _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

TESTE DO PROPÓSITO NEGOCIAL EXISTEM RAZÕES DE CARÁTER ECONÔMICO, COMERCIAL, SOCIETÁRIO OU FINANCEIRO QUE JUSTIFIQUEM A OPERAÇÃO? ELAS ESTÃO CONSUBSTANCIADAS EM LAUDOS, PARECERES, RELATÓRIOS OU ESTUDOS? _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

TESTE DO PROPÓSITO NEGOCIAL FINANCEIRAMENTE, AS OPERAÇÕES SÃO RELEVANTES EM RELAÇÃO AO MONTANTE ECONOMIZADO DE TRIBUTOS (NO MÍNIMO 10%)? HÁ PRAZO RAZOÁVEL ENTRE A DATA DAS OPERAÇÕES PRECEDENTES (PROPÓSITO NEGOCIAL) E A DATA DA ECONOMIA DE TRIBUTOS? _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

ESCREVA “O PLANEJAMENTO TRIBUTÁRIO DEVE SER EFETUADO COM ÉTICA, TRANSPARÊNCIA E SUBSTÂNCIA!!!” _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

PLANEJAMENTO TRIBUTÁRIO CONJUNTO DE PROCEDIMENTOS PREVISTOS EM LEI OU NÃO VEDADOS POR ELA, VISANDO A REDUÇÃO DO CUSTO TRIBUTÁRIO. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

PLANEJAMENTO TRIBUTÁRIO FINALIDADES DO PLANEJAMENTO TRIBUTÁRIO Evitar a incidência do imposto: tomam-se providências com o fim de evitar a ocorrência do fato gerador do tributo; Reduzir o montante do tributo: as providências são no sentido de reduzir a alíquota ou reduzir a base de cálculo do tributo; Retardar o pagamento do tributo: o contribuinte adota medidas que têm por fim postergar (adiar) o pagamento do tributo, sem a ocorrência da multa. Para tanto é necessário a adoção de medidas administrativas ou judiciais. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

DO PLANEJAMENTO TRIBUTÁRIO OPERACIONALIZAÇÃO DO PLANEJAMENTO TRIBUTÁRIO a) - No âmbito da própria empresa, através de medidas gerenciais que possibilitem a não ocorrência do fato gerador do tributo, que diminua o montante devido ou que adie o seu vencimento;   b) - No âmbito da esfera administrativa que arrecada o tributo, buscando a utilização dos meios previstos em lei que lhe garantam uma diminuição legal do ônus tributário; c) - Medidas judiciais com o fim de suspender o pagamento (adiamento), diminuição da base de cálculo ou alíquota e contestação quanto à legalidade da cobrança. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________

ASPECTOS DO PLANEJAMENTO ANÁLISE ECONÔMICO-FINANCEIRA ANÁLISE JURÍDICA ANÁLISE FISCAL ANÁLISE CONTÁBIL _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________

1) OPERAÇÃO DE ALIENAÇÃO DE IMÓVEIS Valor de aquisição: R$ 120.000,00 Capital Social: R$ 9.000.000,00 Valor da venda: R$ 1.000.000,00. _____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________

QUESTÃO 1 APURAÇÃO DO GANHO DE CAPITAL VALOR DA VENDA 1.000.000,00 CUSTO 120.000,00 GANHO 880.000,00 IRPJ 15% 132.000,00 ADICIONAL 10% 86.000,00 CSLL 9% 79.200,00 TOTAL TRIBUTOS 297.200,00

QUESTÃO 1 HIPÓTESE A: REDUÇÃO DO CAPITAL SOCIAL, COM DEVOLUÇÃO DO IMÓVEL AO SÓCIO PELO VALOR DO CUSTO R$ 120.000,00, FAZ A VENDA NA PESSOA FÍSICA E TRIBUTA COMO GANHO DE CAPITAL VALOR DA VENDA 1.000.000,00 CUSTO 120.000,00 GANHO 880.000,00 IRPF 15% 132.000,00 DIFERENÇA 165.200,00 % DE REDUÇÃO 56%

QUESTÃO 1 HIPÓTESE B: A MILVES SA CONSTITUI UMA EMPRESA DE INCORPORAÇÃO IMOBILIÁRIA, INTEGRALIZANDO O IMÓVEL NO SEU CAPITAL. ENTÃO, FAZ A VENDA E TRIBUTA ESTA NOVA EMPRESA NO LUCRO PRESUMIDO VALOR DA VENDA 1.000.000,00 COEFICIENTE DO L.PRES. 8% LUCRO PRESUMIDO 80.000,00 IRPJ 15% 12.000,00 ADICIONAL (80.000,00-60.000,00= X10%) 2.000,00 CSLL (BC 12% X 9% ALÍQUOTA) 10.800,00 TOTAL 24.800,00 DIFERENÇA 274.400,00 % DE REDUÇÃO 92% (????)

QUESTÃO 1 VALOR DA VENDA 1.000.000,00 COEFICIENTE DO L.PRES. 8% LUCRO PRESUMIDO 80.000,00 IRPJ 15% 12.000,00 ADICIONAL (80.000,00-60.000,00= X10%) 2.000,00 CSLL 10.800,00 PIS 6.500,00 COFINS 30.000,00 ITBI 20.000,00 TOTAL 81.300,00 DIFERENÇA 215.900,00 % REDUÇÃO 73%

QUESTÃO 2 2) A CENTERSUL LTDA. (comércio) opta tradicionalmente pelo lucro presumido, pois sua receita anual é inferior ao limite estabelecido para esta opção. A outra empresa do grupo, CENTERSUDESTE SA. (comércio) é obrigada ao lucro real e pretende fazer a opção pelo pagamento trimestral, apesar ter margem de lucro de 27%. QUAL A SUGESTÃO QUE VOCÊ DARIA PARA QUE O GRUPO DIMINUÍSSE O TOTAL DE IRPJ E CSLL?

QUESTÃO 2 A EMPRESA QUE ESTÁ NO LUCRO PRESUMIDO INCORPORA A EMPRESA QUE ESTÁ NO LUCRO REAL. ASSIM, EXCEPCIONALMENTE, MESMO A RECEITA BRUTA ULTRAPASSANDO AO LIMITE DA RECEITA PODERÁ CONTINUAR NO LUCRO PRESUMIDO DURANTE O ANO.