{"id":691,"date":"2019-03-01T11:13:03","date_gmt":"2019-03-01T14:13:03","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=691"},"modified":"2019-03-01T11:13:03","modified_gmt":"2019-03-01T14:13:03","slug":"irpj-csl-receita-federal-esclarece-sobre-investimentos-em-fundos-publicos","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2019\/03\/01\/irpj-csl-receita-federal-esclarece-sobre-investimentos-em-fundos-publicos\/","title":{"rendered":"IRPJ\/CSL &#8211; RECEITA FEDERAL ESCLARECE SOBRE INVESTIMENTOS EM FUNDOS P\u00daBLICOS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 318\/2018 &#8211; DOU 1 de 1\u00ba.03.2019.<\/span><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A norma em refer\u00eancia esclareceu que, para fins de determina\u00e7\u00e3o do lucro real, aos investimentos em fundos p\u00fablicos de que trata a Lei n\u00ba 11.079\/2004, a Lei n\u00ba 11.997\/2009, e a Lei n\u00ba 12.087\/2009, n\u00e3o se aplica o m\u00e9todo da equival\u00eancia patrimonial, nos termos RIR\/2018, do Decreto-Lei n\u00ba 1.598\/1977 e das defini\u00e7\u00f5es do C\u00f3digo Civil.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 318\/2018 &#8211; DOU 1 de 1\u00ba.03.2019).<\/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;\">\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta Cosit n\u00ba 318\/2018 &#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-b9","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/691"}],"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=691"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/691\/revisions"}],"predecessor-version":[{"id":692,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/691\/revisions\/692"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}