Comentários ao Processo nº 13502.000928/2006-89 do CARF
| Autor | Pontieri |
Imposto sobre a Renda de Pessoa Jurídica – IRPJ. Ano-Calendário: 2002, 2003, 2004 e 2005. Redução do ICMS a recolher. Subvenção para Custeio. Incentivos concedidos pelos Estados da Bahia e de Pernambuco, consistentes em redução do ICMS a recolher pela via do financiamento de longo prazo, com descontos pela antecipação, ou do crédito presumido: O Recurso Especial da Fazenda Nacional foi parcialmente provido em relação ao Estado da Bahia, ficando designado o Dr. Valmir Sandri (relator original)...
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