Dedutibilidade de multas de natureza não tributária no Imposto de Renda de Pessoa Jurídica: uma análise crítica da perspectiva do CARF

Abstract

The study examines the deductibility of non-tax fines in Corporate Income Tax (IRPJ), focusing on how adjudicators assess these expenses. The primary objective is to analyze the severity of the conduct impact administrative decisions. Using an empirical methodology, the research evaluates rulings from the Administrative Council of Tax Appeals (CARF) from 2018 to 2024, collecting eight relevant decisions. Key argumentative patterns were identified, revealing that, in general, the punitive nature associated with such expenditures is seen as a barrier to deductibility. This stems from the belief that such expenses are neither necessary nor customary for business operations. The findings indicate a prevailing trend against deductibility, yet recent shifts show some alignment with tax law scholarship regarding principles of net income and contributory capacity, suggesting a more nuanced understanding in some recent rulings