Comentários ao Processo nº 13805.008265/95-95 do CARF
| Autor | Pontieri |
“JUROS DE MORA- O crédito tributário não integralmente pago no seu vencimento é acrescido de juros de mora, que não incidem apenas sobre a importância que estiver depositada.
MULTA DE OFÍCIO E JUROS DE MORA- EXIGIBILIDADE SUSPENSA MEDIANTE DEPÓSITO. O depósito do valor do crédito exclui a aplicação da multa de oficio e dos juros de mora até a força do...
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