INDAGAÇÕES REFLEXIVAS QUANTO ÀS APLICAÇÕES FISCAIS DOS EFEITOS DO IMPAIRMENT TEST NOS SERVIÇOS DE TRATAMENTO E DESTINAÇÃO DE RESÍDUOS SÓLIDOS PRESTADOS PELA SANEPAR

Abstract

When the law 11.638/07 was enacted, a series of adaptations of the international accounting standards applicable to brazilian companies began with the purpose of raising the quality of financial statements to an international standard, increasing the reliability and comparability of accounting information, however, there is no parity between international and tax accounting. The law 12.973/14 brought rules of tax neutrality, not allowing the losses of recoverable value, calculated through the impairment test, to be considered in the calculation of taxes, causing severe distortions between the accounting and tax rules. In this vein, Sanepar has recognized losses in the solid waste segment since 2015 and, even though it accumulates accounting losses in this activity, it pays taxes from these operations, without considering the effects of recoverability losses and without having the ability to contribute to state imposition. The research is based on the understanding that the tax neutrality imposed by law, combined with the impossibility of interrupting the services of treatment and disposal of solid waste, due to the principle of continuity of the public service, and the fact that there is no extension of immunity reciprocal to mixed capital companies providing public services whose private capital is significant, harm the quality of the public service and threaten its sustainability.