THE INTERDISCIPLINARITY BETWEEN ACCOUNTING AND TAX LAW: CPCs 27 AND 31 AND TAXATION ON THE SALE OF FIXED ASSETS

Abstract

This article aims to analyze the possibility of juridicizing the accounting language in Tax Law, in order to investigate the hypothesis that there is an effective adaptation of the legal system to the needs of the context and the business environment through the juridicization of the accounting language in Tax Law, without the the need for a formal change in the legal system program, as well as verifying the correctness of the legal arguments used as the basis for the judgment of RE 1,025,986/PE, which dealt with the levy of ICMS on the sale of fixed assets before completion of 12 (twelve) months of entry into the establishment. To this end, several theories on the interpretation and legal basis for decision-making in Tax Law were used, from which it was possible to verify the existence of a semantic and pragmatic opening in the Legal System, a channel through which the dialogue between referential systems is operationalized. different, such as Accounting and Economics, for example. It was concluded that the greater openness of the texture of the Legal Principles allows a better adjustment of the Legal System program to the legalization of the concepts given by other systems, without the need to change the legal statements, which attributes greater dynamism and effectiveness to the Law. In this way, the economic entity must observe the provisions of both the commercial legislation and the Brazilian Accounting Standards for the construction of the meanings of the tax rules and correct description of the legal and tax facts subject to tax incidence. If the sale takes place before completing 12 (twelve) months of the entry of the asset in the establishment, it will not bear the attribute of immobilization necessary for the non-incidence of the tax. In addition, the asset must be reclassified to Current Assets, all in accordance with Law No. 6,404/76 and NBCs TG 27 and 31. Therefore, the legal arguments used in the reasoning of the judgment of RE 1025986/PE were found to be correct, as well as consistent with the importance that the accounting language lends to the linguistic constitution of the legal-tax fact, insofar as the Court did not find obstacles to the legalization of the accounting language in the Legal System for the solution of the controversy raised.