{"id":50952,"date":"2025-05-14T14:26:52","date_gmt":"2025-05-14T17:26:52","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=50952"},"modified":"2025-05-14T14:26:52","modified_gmt":"2025-05-14T17:26:52","slug":"irpj-csll-receita-federal-esclarece-sobre-momento-da-ocorrencia-do-fato-gerador-da-obrigacao-tributaria-sobre-as-receitas-do-desagio-haircut-no-ambito-da-recuperacao-judicial","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/05\/14\/irpj-csll-receita-federal-esclarece-sobre-momento-da-ocorrencia-do-fato-gerador-da-obrigacao-tributaria-sobre-as-receitas-do-desagio-haircut-no-ambito-da-recuperacao-judicial\/","title":{"rendered":"IRPJ\/CSLL &#8211; RECEITA FEDERAL ESCLARECE SOBRE MOMENTO DA OCORR\u00caNCIA DO FATO GERADOR DA OBRIGA\u00c7\u00c3O TRIBUT\u00c1RIA SOBRE AS RECEITAS DO DES\u00c1GIO (HAIRCUT) NO \u00c2MBITO DA RECUPERA\u00c7\u00c3O JUDICIAL"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 74\/2025 &#8211; DOU 1 de 14.05.2025.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 74\/2025 esclareceu que o des\u00e1gio (haircut) obtido pelo devedor no \u00e2mbito da recupera\u00e7\u00e3o judicial equivale a uma insubsist\u00eancia ativa, cuja receita deve ser reconhecida, e oferecida \u00e0 tributa\u00e7\u00e3o, quando da homologa\u00e7\u00e3o do plano de recupera\u00e7\u00e3o judicial. Esse \u00e9 o instante em que se considera definitivamente constitu\u00edda a situa\u00e7\u00e3o jur\u00eddica que deu ensejo \u00e0 renda auferida pelo devedor e, como tal, momento da ocorr\u00eancia do fato gerador da obriga\u00e7\u00e3o tribut\u00e1ria.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 74\/2025 &#8211; DOU 1 de 14.05.2025)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: EDITORIAL IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 74\/2025 &#8211; DOU 1 de [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-dfO","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/50952"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=50952"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/50952\/revisions"}],"predecessor-version":[{"id":50953,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/50952\/revisions\/50953"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=50952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=50952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=50952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}