IRPJ e CSLL incidem sobre juros remuneratórios de depósitos judiciais

IRPJ e CSLL incidem sobre juros remuneratórios de depósitos judiciais e moratórios em repetição de indébito tributário

3 de junho de 2013
Area Fiscal, Direito Tributário

Os juros incidentes na devolução dos depósitos judiciais são remuneratórios, integrando a base de cálculo do Imposto de Renda da Pessoa Jurídica (IRPJ) e da Contribuição Social sobre o Lucro Líquido (CSLL). Esses impostos também incidem nos juros de mora…

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