Foi publicada recentemente Solução de Consulta DISIT/SRRF06 nº. 6007, confirmando que a receita obtida na alienação de participação societária de caráter não permanente, por pessoa jurídica que tenha como um de seus objetos sociais a compra e venda de participações societárias, deve ser computada como receita bruta, integrando a base de cálculo do imposto apurado com base no lucro presumido.
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