Controversial Aspects of the Capital Reimbursement by Means of a Transference of Assets at Book Value to the Shareholders (Art. 22 of the Law n. 9.249/1995)

Authors

  • Bruno Akio Oyamada USP

DOI:

https://doi.org/10.46801/2595-6280-rdta-42-6

Keywords:

tax planning, article 22 of the Law n. 9.249/1995, capital reimbursement, Law n. 12.973/2014

Abstract

Over recent years, many topics related to tax planning have been discussed and, recently, in the administrative courts, it has been noticed a relevant number of cases related to capital reimbursement, by means of transfer of assets at book value to the shareholders, based on the article 22 of the Law n. 9.249/1995. In this context, this articles analysis the extension of the rule prescribed in this article and the main tax aspects connected to these transactions, before and after the introduction of the Law n. 12.973/2014.

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Published

2019-08-01

How to Cite

Oyamada, B. A. (2019). Controversial Aspects of the Capital Reimbursement by Means of a Transference of Assets at Book Value to the Shareholders (Art. 22 of the Law n. 9.249/1995). Revista Direito Tributário Atual, (42), 143–163. https://doi.org/10.46801/2595-6280-rdta-42-6

Issue

No. 42 (2019)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Bruno Akio Oyamada

Creative Commons License

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

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