Comentários ao Processo nº 10675.001521/00-13 do CARF
| Autor | Pontieri |
“LANÇAMENTO POR HOMOLOGAÇÃO - DIREITO DE PLEITEAR A RESTITUIÇÃO - EXTINÇÃO DO CRÉDITO TRIBUTÁRIO.
O direito do sujeito passivo pleitear a restituição de tributo pago indevidamente ou em valor maior que o devido, sujeito a lançamento por homologação, extingue-se com o decurso do prazo de cinco anos contados da data do pagamento antecipado, nos termos dos arts. 150, §§ 1° e 4°, 156, I, 165, I e 168, I, todos do CTN.”
Resultado do julgamento: (Resp do Contribuinte provido em parte para afastar o prazo de decadência, com...
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