Comentários ao Processo nº 10183.003329/2004-17 do CARF
| Autor | Pontieri |
Recurso “Ex Officio” – IRPJ. Multa qualificada. Justificativa para aplicação. Processo Administrativo Fiscal. Preliminar de decadência. Contribuição Social sobre o Lucro Líquido – CSLL. IRPJ. Omissão de Receita. Depósitos bancários não contabilizados. Tributação reflexa – PIS – COFINS – CSLL. Juros de mora. Selic: Recurso Especial da Fazenda...
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