Comentários ao Processo: 10680.015247/2004-12 do CARF
Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “PRELIMINAR DE NULIDADE DO LANÇAMENTO — ERRO NA IDENTIFICAÇÃO DO SUJEITO PASSIVO — Correto o lançamento, não existindo erro na identificação do sujeito passivo, quando o Fisco lavra o auto de infração na empresa onde foram efetuados os aportes financeiros e dirigido o ganho econômico, quando ela permanece ativa após os fatos considerados como simulados e controlada pelas pessoas físicas beneficiadas pela não tributação do ganho de capital na alienação de participação societária, onde foi constatada a irregularidade detectada pela fiscalização. IRPJ — DECADÊNCIA — O Imposto de Renda Pessoa Jurídica, tributo cuja legislação prevê a antecipação de pagamento sem prévio exame pelo Fisco, está adstrito à sistemática de lançamento dita por homologação, na qual a contagem da decadência do prazo para sua exigência tem como termo inicial a data da ocorrência do fato gerador (art. 150 parágrafo 4° do CTN). Ocorrendo a ciência do auto de infração pela contribuinte em 19/12/04, cabível a preliminar de decadência suscitada para o IRPJ e a multa isolada do IRPJ lançada nos meses de julho e setembro do...
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