Non-compliance with Tax Obligations and Instrumental Duty

the Case of Subaccounts Control Duty on n. 12973/2014 and the Incidence of IRPJ

Authors

  • Cristiane Pires USP

Keywords:

Law n. 12.973/2014, instrumental duties, tax liability, adjustment in sub-accounts, tax law

Abstract

This article analyzes reflexively and critically the illegitimacy of the stipulation of the noncompliance of instrumental duty as a taxation assumption, using as a practical study model the tax consequences of noncompliance with the obligation of accounting disclosure through linked sub accounts of the gain arising from asset valuation or liability based on the fair value, provided by art. 13 of Law n. 12.973/2014.

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Published

2021-12-28

How to Cite

Pires, C. (2021). Non-compliance with Tax Obligations and Instrumental Duty: the Case of Subaccounts Control Duty on n. 12973/2014 and the Incidence of IRPJ. Revista Direito Tributário Atual, (40), 130–146. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/440

Issue

No. 40 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Cristiane Pires

Creative Commons License

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

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