Comentários ao Processo nº 19647.007375/2005-46 do CARF
| Autor | Pontieri |
“CSLL. DECADÊNCIA. INCONSTITUCIONALIDADE DO ART. 42, DA LEI 8.212/91. SÚMULA VINCULANTE N.° 8, DO E. STF.
- Na dicção da Súmula Vinculante n.° 8, do Egrégio Supremo Tribunal Federal, inconstitucionais os artigos 45 e 46, da Lei n.° 8.212/91 e, portanto, quinqüenal o prazo decadencial para lançamento do CSLL.
CSLL. ENTIDADE FECHADA DE PREVIDÊNCIA PRIVADA. INEXIGIBLUDADE. AUSÊNCIA DE BASE DE CÁLCULO.
- Caracterizada a ausência de finalidade lucrativa da entidade de previdência privada fechada, inexigível a CSLL sobre o superávit, na disciplina da Lei n.° 7.689/88, além de inexistir base de cálculo para tal cobrança.”
Resultado do julgamento: (Negado provimento ao REsp da PGFN por maioria de votos)
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