Comentários ao Processo nº 19515.000818/2002-21 do CARF
Autor | Pontieri |
“PROCESSO ADMINISTRATIVO FISCAL — NULIDADE DO ACÓRDÃO E DO LANÇAMENTO - Rejeita-se preliminar de nulidade do acórdão de primeira instância, bem como do lançamento, quando não configurado vício ou omissão de que possa ter decorrido o cerceamento do direito de defesa.
PROCESSO ADMINISTRATIVO FISCAL — INDEFERIMENTO DE PERÍCIA - O pedido de realização de perícia está sujeito ao que determina o inciso IV do artigo 16 do Decreto n°70.235/72. Além disso, ela também se submete a julgamento, não implicando deferimento automático, mormente quando a negativa é fundamentada na inexistência de início de prova que a justificasse.
IRPJ - EMPREITADA DE OBRAS PÚBLICAS — CONTRATO DE LONGO PRAZO - A empreiteira deve obedecer ao principio contábil do emparelhamento dos custos com as receitas correspondentes, sob pena da quebra do regime de competência na apuração dos resultados. A adoção da sistemática de apuração dos resultados disponibilizada pelo artigo 10 do Decreto-lei n° 1.598/77 implica na elaboração, pela empresa, dos demonstrativos e procedimentos contábeis adequados ao estrito controle dos resultados líquidos, não sendo oponível ao lançamento de ofício o simples argumento de que os procedimentos adotados no registro de custos são comuns em obras de grande porte.
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