Comentários ao Processo nº 13709.001612/2001-83 do CARF
| Autor | Pontieri |
Pedido de Compensação. Créditos de Terceiro. Cessão Judicial. Possibilidade: "A cessão de créditos homologada judicialmente é válida, passando ao cessionário todos os direitos sobre os valores cedidos, como se dele fossem, viabilizando, então, a compensação de valores, nos moldes do art. 74 da Lei n.° 9.430/96, não cabendo discutir na via administrativa decisão proferida na esfera judicial."
Este foi o entendimento, por maioria de votos...
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