Comentários ao Processo nº 18471.000991/2004-81 do CARF
Autor | Pontieri |
“NULIDADE - Não padece de nulidade o ato administrativo de lançamento, quando não presentes as hipóteses contidas no artigo 59 do Decreto 70.235/72.
MÚTUO COLIGADAS - Na determinação do lucro operacional deverão ser incluídas, de acordo com o regime de competência, as contrapartidas das variações monetárias, em função da taxa de câmbio ou de índices ou coeficientes aplicáveis, por disposição legal ou contratual, dos direitos de crédito do contribuinte, assim como os ganhos cambiais e monetários realizados no pagamento de obrigações (Decreto-lei n° 1.598, de 1977, art. 18, Lei n° 9.249, de 1995, art. 8°). Cabe ao fisco provar que o ônus financeiro, através da juntada dos contratos, sua ausência macula o lançamento, visto inexistir prova da ocorrência da norma hipotética no mundo real.
CONTRATOS - O instrumento particular, feito e assinado, ou somente assinado por quem esteja na disposição e administração livre de seus bens, sem a assinatura de duas testemunhas e sem a transcrição no registro público, não tem efeito contra terceiros. (CC Arts. 135/1067).
Os contratos entre pessoas jurídicas submetidas ao lucro real, para serem válidos...
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