Comentários ao Processo nº 13830.000335/00-71 do CARF
Autor | Alexandre Pontieri |
Ementa da Decisão recorrida: “IRPF. Exercícios: 1995 e 1996. IMPOSTO: SOBRE A RENDA DE PESSOA FÍSICA. IRPF – ACRÉSCIMO PATRIMONIAL A DESCOBERTO (APD). ANO-CALENDÁRIO 1994. FATO GERADOR COMPLEXIVO QUE SE APERFEIÇOOU EM 31/12/1994. LANÇAMENTO POR HOMOLOGAÇÃO. QUINQUÊNIO DECADENCIAL CONTADO A PARTIR DO FATO GERADOR. LANÇAMENTO EFETUADO APÓS CINCO ANOS DO FATO GERADOR. CADUCIDADE. A regra de incidência prevista na lei é que define a modalidade do lançamento. Os rendimentos do trabalho com vínculo empregatício recebidos de pessoa jurídica, estão sujeitos incidência do imposto de renda ao ajuste anual. Na “espécie”, o fato gerador é considerado ocorrido em 31 de dezembro do ano-calendário. Tal imposto se enquadra na moldura do lançamento por homologação. Para esse, salvo se comprovada a ocorrência do dolo, fraude ou simulação, o qüinqüênio do prazo decadencial tem seu início na data do fato gerador. O lançamento que não respeita o prazo decadencial na forma antes exposta dever ser considerado extinto. VALORES EM ESPÉCIE – COMPROVAÇÃO DE SUA EXISTÊNCIA. AUSÊNCIA DE REGISTRO DOS VALORES NAS...
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