TAXATION OF UNDUE TAXES ARISING FROM FINAL AND UNAPPEALABLE COURT DECISION BY IRPJ AND CSLL

Abstract

The article discusses the moment when the taxation of undue taxes arising from final and unappealable court decision by IRPJ and CSLL occurs. As theoretical premises, the analysis adopts general considerations on income taxation, especially that disposable income is net income, as well as the realization principle, in the perspective of the critical event, which corresponds to the moment of the availability of income. Then, the main subject is analyzed through the two ways of using the credit by the taxpayer: the cash receipt or administrative compensation, both in cash and accrual system.