Comentários ao Processo nº 10746.000313/2003-59 do CARF
| Autor | Pontieri |
“CSLL - MULTA ISOLADA - Não providenciados balanços ou balancetes de suspensão ou redução das estimativas mensais, estas devem incidir sobre a receita bruta total, sob pena de aplicação da multa isolada prevista no art. 44 da Lei n° 9.430/96.”
Resultado do julgamento: (Negado provimento ao REsp da PGFN por maioria de votos)
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