Comentários ao Processo: 10380.007103/2004-69 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “Contribuição para o Financiamento de Seguridade Social – Cofins. Período de apuração: 01/04/1999 a 29/03/2004. Ementa COFINS. ENTIDADE SEM FINS LUCRATIVOS. BOLSA DE VALORES. CONCEITO DE ATIVIDADE PRÓPRIA. A receita de exploração de atividade mercantil (venda de mercadorias e serviços) é tributada pela Cofins porque não se enquadra no conceito de receita da atividade própria da recorrente. INCONSTITUCIONALIDADE DA LEI 1\19 9.718/98 IMPOSSIBILIDADE DE APLICAÇÃO. A Lei nº 9.718/98 já foi declarada...
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