A incidência do imposto de renda nos valores devolvidos de empresa a executivo em razão de acordo firmado em colaboração premiada

Abstract

This paper aims to thoroughly investigate the IRS Consultation Solution Nº 311 and its potential tax implications for the consultant. The latter performed on behalf of a legal entity, which was awarded the Term of Agreement in Awarded Collaboration with the Federal Public Prosecution Service. It was defined that there would be a return of company values to the consultant due to pecuniary penalties to which he had to bear. The research verified from the entire structure of the Awarded Collaboration to the scope of income tax incidence, using the investigation of legislation, doctrine and jurisprudence to raise answers if such values could be characterized as indemnity or donation, remaining exempt from taxation. At the end of the work, it was concluded that these amounts returned imply an increase in assets and, consequently, the incidence of income tax, not being possible any extensive interpretation to the narrated facts that indicate otherwise.