Comentários ao Processo nº 13839.002679/2005-83 do CARF
| Autor | Pontieri |
Concomitância da multa isolada com a devida por falta de pagamento de tributo ou contribuição: O Conselheiro Relator, Alberto Pinto Souza Júnior, conheceu do Recurso Especial da Fazenda Nacional e, após discorrer doutrinariamente sobre a tese da concomitância, deu-lhe provimento para restabelecer a cobrança da multa isolada. Porém, prevaleceu a tese divergente, e o recurso da Fazenda foi negado por maioria de votos, ficando designado como relator para acórdão o Dr. Claudemir Rodrigues Malaquias. Prevaleceu a tese de que descabe a concomitância da multa isolada por falta de...
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