Comentários ao Processo nº 10680.014552/2004-89 do CARF
Autor | Pontieri |
“GLOSA DE DESPESAS - Ao não lançar e nem cobrar o IPI de seus clientes e tendo a empresa recorrente assumido o ônus, entendo que estaria esta submetida ao art. 344, do RIR/99 que prevê a dedutibilidade dos tributos e somente excetua aqueles com exigibilidade suspensa nos termos do art. 151, incisos II a IV, do CTN. Os parcelamentos — REFIS ou PAES, por sua vez, estariam enquadrados no inciso VI do art., 151, do mesmo diploma legal.
Quanto aos demais valores incluídos no REFIS (CSLL, PIS, COFINS e INSS), com exceção daqueles relativos aos anos de 1993 e 1994 (quando a dedutibilidade estava condicionada ao pagamento), cumpre ressaltar que estes deviam e foram lançados como despesas nos...
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