Comentários ao Processo nº 10865.000366/00-08 do CARF
| Autor | Alexandre Pontieri |
Ementa da Decisão recorrida: “IMPOSTO SOBRE A RENDA DE PESSOA FÍSICA – IRPF. Ano-calendário: 1994, 1995, 1996, 1997, 1998. ESPONTANEIDADE. RETIFICAÇÃO DA DECLARAÇÃO.
Não procede a afirmação de que fora readquirida a espontaneidade quando o contribuinte apresenta Declarações Retificadoras enquanto encontra-se sob fiscalização. LANÇAMENTO POR HOMOLOGAÇÃO. DECADÊNCIA DE OFÍCIO MATÉRIA DE ORDEM PÚBLICA. No chamado lançamento por homologação, a autoridade tem cinco anos para homologar o pagamento antecipado pelo contribuinte, contados a partir do fato gerador da obrigação, exceto nos casos em que for comprovado dolo fraude ou simulação, em que o dies a quo é remetido para o art. 173 do Código Tributário Nacional. ACRÉSCIMO PATRIMONIAL A DESCOBERTO. ÔNUS...
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