Comentários ao Processo nº 10830.004856/2005-58 do CARF
| Autor | Pontieri |
“PAGAMENTO DE DESPESAS DE DIRETOR. SALÁRIOS INDIRETOS.
O pagamento, pela pessoa jurídica, de despesas pessoais do sócio diretor caracteriza rendimentos da pessoa física, sujeitos à tributação pelo imposto de renda.
MULTA DE OFÍCIO. QUALIFICAÇÃO.
A manutenção de escrituração paralela impedindo o conhecimento pela autoridade tributária das operações realizadas pela pessoa jurídica caracteriza a fraude sujeita à imputação...
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