The 2nd Panel of the TRF of the 4th Region (South) decided in favor of taxpayers in case of disallowance of the use of goodwill arising from a corporate transaction between related parties, also known as \u201cinternal\u201d goodwill.<\/p>\n
The Treasury’s Attorney’s Office had filed the appeal with the argument that this transaction between related parties would be atypical for the generation of amortizable goodwill. That is, the premium would only be valid if there was an economic market basis, typical of transactions between unrelated parties, which would not have occurred in this case.<\/p>\n
However, according to the rapporteur of the Court’s winning vote, until Law 12973\/14 was in force, there was no legal prohibition on the generation of goodwill between related parties, and this law, applied in the Union’s thesis, cannot be considered as interpretative to the point of be applied to events that occurred in the past.<\/p>\n","protected":false},"excerpt":{"rendered":"
The 2nd Panel of the TRF of the 4th Region (South) decided in favor of taxpayers in case of disallowance of the use of goodwill arising from a corporate transaction between related parties, also known as \u201cinternal\u201d goodwill. The Treasury’s Attorney’s Office had filed the appeal with the argument that this transaction between related parties […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-856","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n