Comentários ao Processo nº 10730.003110/2005-55 do CARF
| Autor | Pontieri |
Imposto sobre a Renda Retido na Fonte (IRRF). Nulidade do auto de infração. Simulação. Rendimentos de residentes e domiciliados no exterior. Operações de empréstimos realizadas entre Empresas Controladas e Controladora. Remessa de juros. Títulos de crédito internacionais. Colocação de “Fixed Rate Notes” no mercado internacional. Incidência na fonte reduzida à alíquota zero. Prazo mínimo médio para amortização de 96 meses: Um pedido de vista regimental adiou o julgamento do tema em referência.
Trazemos abaixo a ementa da decisão recorrida:
“Imposto sobre a Renda Retido na Fonte – IRRF. Ano-calendário: 2000, 2001, 2002, 2003, 2004. Nulidade do Auto de Infração. Não provada violação das disposições contidas no art. 142, do CTN, tampouco dos artigos 10 e 59, do Decreto tf. 70.235, de 1972, e não se identificando no instrumento de autuação nenhum vício prejudicial, não há que se falar em nulidade do lançamento. Simulação - A simulação se caracteriza pela divergência entre a exteriorização e a vontade, isto é, são praticados determinados atos formalmente, enquanto subjetivamente, os que se praticam são outros. Assim, na simulação, os atos exteriorizados são sempre desejados pelas partes, mas apenas no aspecto formal, pois, na realidade, o ato praticado é outro. Rendimentos de residentes e domiciliados no exterior – operações de empréstimos realizadas entre empresas controladas e empresa controladora - remessa de juros - títulos de crédito internacionais – colocação de Fixed Rate Notes no mercado internacional - incidência na fonte reduzida à alíquota zero - prazo mínimo médio para amortização de 96 meses - As operações de captação de recursos financeiros a...
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