Regime jurídico tributário da subvenção para investimento: impacto no imposto sobre a renda da pessoa jurídica e contribuição social sobre o lucro líquido

Abstract

This research applied the logical-semantic constructivism categories to find the meaning of the descriptive propositions regarding the investment subsidies. The main logic rules for classification were described, conceptualization and definition of the object of study, as a reducer of the complexities. This scientific work analyzes the elements of the concept of investment subsides, especially the “expansion or implementation” and “business establishment”, in an norm conception throughout the last decades to the present day. The criteria of the rules of Corporate Income Tax incidence (IRPJ) and Social Contribution on Net Profit (CSLL) were analyzed. Subsequently, the implicational ties of these taxes after the receipt of the investment subsides, in an conception among the norms were studied. Both IRPJ and IRPJ views were analyzed from the static and dynamic perspectives, considering all the legislative changes introduced by competent authorities and language manifestations through Normative Opinions. Based on this methodology, it was possible to conclude that all these years the administrative authorities have been introducing concepts with no legal provision that imply in tax effects, as is the case with the synchronization and relation of the subsides and effective application while expanding the business establishment. The work was based on interpretations of administrative and judicial decisions, specifically of the Administrative Tax Appeal Court and judicial courts, regarding the investment subsidies, specifically on the controversial points discussed throughout the dissertation