Tributação das sociedade cooperativas e crédito: como se dá o tratamento tributário ao ato cooperativo no Brasil?

Abstract

The present work aims at carrying out a survey on how appropriate tax treatment is applied to the cooperative act in Brazil, in the scope of the Sociedades Cooperativas de Crédito. As a method, a discreptive study was applied in order to analyze the current Brazilian legislation, doctrines and other works in this field - which includes the practical application of adequate tax recognition of the cooperative act as well as the specific legislation of the Credit Unions and the main applicable taxes. In order to do so, it is necessary to understand the historical context of the tax legislation until the present moment. The Law number 5.764/1971 that rules the Cooperativism in Brazil - which determines the legal concept of the cooperative act, and retreats the possibility of tax incidence when the operation carried out in the Cooperative is characterized as a cooperative act - whose fully understanding is of a huge relevance. The Federal Constitution constitutionalized the subject and defined in its Article 146, III, c that the complementary law has the function to legislate on appropriate tax treatment of the cooperative act; however, there has never been a complementary law in light of a constitutional definition aforementioned. An analysis of the adequate tax treatment of the cooperative in Brazil as well as the impacts of bilateral cooperative acts shall be carried out. The main characteristics of the Credit Unions will be here emphasized. And also a brief analysis of the main applicable taxes in these societies. Finally, we conclude that the edition of this Complementary Law in light of the Article 146, III, c would bring greater consensus would decrease the number of lawsuits, which guarantees legal security to the Cooperatives to those they negotiate with. The Legislative Power must along with the society, analyse projects to implement this important rule.