Comentários ao Processo nº 13808.000155/2002-72 do CARF
| Autor | Pontieri |
“FALTA DE ESCRITURAÇÃO DO BALANCETE SUSPENSÃO/REDUÇÃO, MULTA ISOLADA. DESCABIMENTO, A simples falta de transcrição dos balancetes de suspensão ou redução no Livro Diário, não justifica a aplicação da multa isolada prevista no art. 44, § 1º, inciso IV, da Lei n° 9.430/96, principalmente quando a contribuinte apresenta sua escrita contábil e fiscal e a fiscalização não consegue demonstrar irregularidades suficientes para descaracterizar a sua...
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