A presença das normas contábeis na ratio decidendi nas decisões do CARF

Abstract

The Brazilian accounting has undergone a major transformation in recent years with the introduction of regulations for its convergence with international standards. Although the separation between corporate and tax accounting is indicated in the rules, as the information of the entities, produced and controlled by corporate accounting, they are the basis for tax accounting, which is based on the referred information for the assessment of taxes, it was sought with the research developed in the present work analyze the presence of accounting standards in the decisions of the Administrative Council of Tax Appeals - CARF. In order to achieve the proposed objective, the judgments from 2014 to 2019 were analyzed, selected from the sample and which presented the mention of some accounting standard, being used in the document analysis not only the in-depth study of the cases, but also by the organization tool and qualitative analysis of the NVivo program. In the study it was possible to verify that the citations to several accounting standards, such as CVM rules, CPC Pronouncements, CFC Resolutions, Law no. 6,404, (1976), Law no. 11,638, (2007), Cosif, among others, were thoroughly analyzed in the judgments. The results presented in the survey checked the impacts of the standards in the study for the judgment of the issues raised by the Tax Authorities or taxpayer. The result of the survey showed that 73% of the cases analyzed indicated at least one accounting standard, demonstrating that accounting standards impact CARF decisions, as they are considered in the interpretation and evaluation of the accounting documentation and bookkeeping signed by taxpayers. Of the total cases evaluated, 63% were won by the Treasury. From the results, it is possible to affirm that the accounting standards impact the decisions of the CARF, including the accounting and tax documentation, in a favorable way to the Tax Authorities, as well as a strong relationship between the rapporteur of the winning vote, member of the Tax Authorities.