Comentários ao Processo nº 10120.000367/2003-71 do CARF
| Autor | Pontieri |
“SUSPENSÃO DA IMUNIDADE — FALTA DE ESCRITURAÇÃO DE LIVROS — DESVIOS DE FINALIDADE A omissão no registro, em livros próprios, das receitas e da movimentação financeira de instituição educacional, bem como a concessão de empréstimo gratuito a terceiros, evidenciam descumprimento ao inciso III do art. 14 do CTN e impedem a averiguação do cumprimento dos demais requisitos. Manter registros hábeis e idôneos é dever instrumental exigido da entidade interessada, sob pena de não poder desfrutar da imunidade. Não basta a entidade se intitular imune, é necessário que possua condições para comprovar que isso é verdadeiro. O volume e a constância das aplicações financeiras da instituição evidenciam que os resultados positivos crescentes obtidos com a atividade de educação não foram reinvestidos, mas aplicados...
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