O Ajuste a Valor Justo (AVJ) Analisado sob o Conceito Jurídico de Renda

Authors

  • Pedro Augusto do Amaral Abujamra Asseis Mestrando em Direito Econômico, Financeiro e Tributário pela Universidade de São Paulo (USP). Especialista em Direito Tributário Internacional pelo Instituto Brasileiro de Direito Tributário (IBDT).

Keywords:

Adjustment at Fair Market Value, Provisional Measure 627/2013, Law 12.973/2014, realization of income, legal concept of income, income taxation principles, accounting and income taxation

Abstract

This article aims to discuss to what extent the so-called “Adjustment at Fair Market Value” (AVJ) introduced in the Brazilian tax legislation by MP 627/2013 and by Law 12.973/2014, could be treated as “income” under a Brazilian tax perspective and possibly compose the company’s taxable profits as of its recognition, measurement and accounting evidence. Based on the analysis of the financial and legal aspects involving this figure, on the one hand, and the legal concept of “income”, on the other hand, we may assess how the lawmaker identified in MP 627/2013 and in Law 12,973/2014 certain accounting effects that have opposite characteristics to legal and tax systematization applicable to Income Tax and gave them proper and independent consequences for tax purposes, regardless of the IFRS regulations.

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Published

2021-12-28

How to Cite

Asseis, P. A. do A. A. (2021). O Ajuste a Valor Justo (AVJ) Analisado sob o Conceito Jurídico de Renda. Revista Direito Tributário Atual, (32), 275–296. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/81

Issue

No. 32 (2014)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Pedro Augusto do Amaral Abujamra Asseis

Creative Commons License

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

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