Comentários ao Processo nº 36160.001547/2006-31 do CARF
Autor | Alexandre Pontieri |
Ementa da Decisão recorrida: “CONTRIBUIÇÕES SOCIAIS PREVIDENCIÁRIAS. Período de apuração: 01/03/1997 a31/10/2005. CONTRIBUIÇÕES PREVIDENCIÁRIAS. PRAZO DECADENCIAL. CINCO ANOS. TERMO A QUO. AUSÊNCIA DE RECOLHIMENTO ANTECIPADO SOBRE AS RUBRICAS LANÇADAS. ART. 173, INCISO I, DO CTN. O Supremo Tribunal Federal, conforme entendimento sumulado, Súmula Vinculante de n ° 8, no julgamento proferido em 12 de junho de 2008, reconheceu a inconstitucionalidade do art. 45 da Lei n° 8.212 de 1991. As contribuições previdenciárias são tributos lançados por homologação, assim devem, em regra, observar o disposto no art. 150, parágrafo 40 do CTN. Havendo, então o pagamento antecipado, observar-se-á a regra de extinção prevista no art. 156, inciso VII do CTN. Não tendo havido pagamento antecipado sobre as rubricas lançadas pela fiscalização, há que se observar o disposto no art. 173, inciso Ido CTN. Encontram-se atingidos pela fluência do prazo decadencial parte dos fatos geradores apurados pela fiscalização. PERÍCIA. INDEFERIMENTO. POSSIBILIDADE. De acordo com os princípios basilares do direito processual, cabe ao autor provar fato constitutivo de seu direito, por sua vez, cabe à parte adversa a prova de fato impeditivo, modificativo ou extintivo do direito do autor. A Previdência Social provou a existência do fato gerador, com base nas folhas de pagamento, elaboradas pela própria recorrente. No presente caso, a perícia é despicienda; pois toda a matéria probatória já consta nos autos. E como afirmado, caberia à parte adv4sa, no caso o contribuinte, a contra-prova. REMUNERAÇÃO SÓCIOS-GERENTES. ARBITRAMENTO. Conforme previsto no art. 201, parágrafo 3° do Regulamento...
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