Comentários ao Processo nº 10835.000344/00-60 do CARF
Autor | Pontieri |
“DECADÊNCIA. IRPJ, IRRF E PIS. PRAZO O prazo para a Fazenda Pública constituir o crédito tributário referente ao 1RPJ, IRRF e PIS extingue-se em 5 (cinco) anos contados da ocorrência do fato gerador, conforme disposto no art. 150, § 40, do Código Tributário Nacional (CTN). Com ciência da autuação em 11/04/2000, caracterizou-se a decadência para os fatos geradores ocorridos em 31/01/1995, 28/02/1995 e 31/03/1995.
DECADÊNCIA. CSLL E COFINS. PRAZO. O prazo para a fazenda exercer o direito de fiscalizar e constituir pelo lançamento a Contribuição para Financiamento da Seguridade Social — COFINS e a Contribuição Social sobre o Lucro Líquido — CSLL, é o fixado por lei regularmente editada, à qual não compete ao julgador administrativo negar vigência. Portanto, consoante permissivo do § 40 do art. 150 do CTN, nos termos do art. 45 da Lei n° 8.212, de 24 de julho de 1991, tal direito extingue-se com o decurso do prazo de 10 (dez) anos, contados do primeiro dia do exercício seguinte àquele em que o crédito poderia ter sido constituído.
LANÇAMENTO DE OFÍCIO. MULTA DE OFICIO E JUROS DE MORA. Na hipótese de lançamento de oficio, é devida a multa prevista no art. 44 da Lei n° 9.430, de 27 de dezembro de 1996 e, em qualquer situação de pagamento do tributo com atraso, incidem os juros de mora nos termos do art. 84 d...
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