Comentários ao Processo: 10074.000096/2002-76 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “DRAWBACK. SUSPENSÂO
O fundamento econômico dos incentivos à exportação, em especial, o Drawback, é estimular a obtenção e a produção de bens exportáveis pelo incremento do sistema produtivo, proporcionando maior capacidade competitiva no mercado internacional. Não havendo desvio de finalidade da mercadoria importada, sendo esta fisicamente vinculada às exportadas, e havendo no mínimo a mesma proporção...
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