Natureza, Finalidade, Interpretação e Aplicação das Normas Tributárias Extrafiscais

Conceitos de Lucro da Operação e de Resultado Operacional - Classificação dos Aluguéis como Receita Operacional

Abstract

Company located in Sudene area received a tax deficiency notice from the Federal Revenue, based on an alleged improper inclusion of income from rents in the calculation of the profit from tax incentive activities (“lucro da exploração”) of its establishments located in the Sudene area, which is the tax basis for assessment of the income tax reduction and exemption benefits, individually granted to those branches. A careful examination of the matter, which involves analysis of the nature, the intended effect of the benefit and application of extra-fiscal taxation rules, the concepts of profit from tax incentive activities and operational profits, and qualification of rents as operational income, leads to the conclusion that the tax demand lacks legal grounds.