Comentários ao Processo: 13433.000628/2003-18 do CARF
Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “IRPF. Serviços de transportes. Isenção conforme art. 47 do RIR/99. Conjuntos de provas dos autos composto principalmente por notas fiscais emitidas pelo contribuinte com destaque de ISS e contrato de comodato do veículo utilizado para transporte conduzem à conclusão de que se tratam de efetiva prestação de serviços de transporte beneficiada com isenção de parcial de rendimentos nos termos da legislação pertinente (Lei 7713/88, art. 9°.). IRRF. Serviços de transportes prestados à prefeitura municipal. Fonte pagadora (Município) que não reteve o 1RRF na oportunidade do pagamento do serviço prestado. Devolução corretamente praticada pelo contribuinte à fonte pagadora, acrescida de multa e juros. Glosa indevida. Se o contribuinte afinal sofreu a retenção do IRRF através da devolução por meio de DAM em favor do Município, não cabe tributá-lo...
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