The Ilegality of Withholding Tax on Judicial Payment Orders to Investment Funds

Authors

  • Bruno Fajersztajn
  • Bruna Barbosa Luppi
  • Caio Malpighi
  • Fernando Aurelio Zilveti

DOI:

https://doi.org/10.46801/2595-6280.59.26.2025.2748

Keywords:

WHT, investment fund, judicial payment orders, exemption

Abstract

This article anayzes the incidence of income tax wihheld at source on payments of court-ordered debts made to investment funds that acquired these credit rights from third parties. The study challenges the legality of such a requirement despite of different understanding of the Brazilian Federal Revenue Service (RFB) and some judicial precedentes. In order to contribute for the ovolutiono of the study, the legal grounds adopted in judicial precedents that validated this withholding tax are also examined in this paper.

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Published

2025-05-16

How to Cite

Fajersztajn, B., Luppi, B. B., Malpighi, C., & Zilveti, F. A. (2025). The Ilegality of Withholding Tax on Judicial Payment Orders to Investment Funds. Revista Direito Tributário Atual, (59), 616–636. https://doi.org/10.46801/2595-6280.59.26.2025.2748

Issue

No. 59 (2025)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Copyright (c) 2025 Bruno Fajersztajn, Bruna Barbosa Luppi, Caio Malpighi, Fernando Aurelio Zilveti

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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