“Caso Santander”

Amortização Fiscal do Ágio com Fundamento em Rentabilidade Futura Pago por Adquirente Residente no Exterior e sua Internalização por Transferência para Empresa do Mesmo Grupo

Abstract

This article analyzes the administrative decision nº 140200.802 rendered by the Carf (Administrative Federal Tax Court) regarding the amortization and deductibility of goodwill for tax purposes (Corporate Income Tax and Social Contribution on Net Profits), and in which issues related to tax planning, fraud and sham were examined in the context of corporate reorganizations, additionally to “intragroup goodwill”, “own goodwill”, “transfer” and “importation” of goodwill.