Comentários ao Processo: 10245.001053/2005-41 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “EXCLUSÃO DO SIMPLES, EFEITO RETROATIVO, Não há que se falar em aplicação retroativa do ADE, uma vez que o mesmo possui apenas cunho declaratório de uma situação fática já constituída anteriormente,
consubstanciado na exclusão do contribuinte daquela sistemática em razão de excesso do limite de receita permitido,
MULTA APLICÁVEL. É inaplicável a multa afeta às empresas optantes pelo SIMPLES no caso de pessoa jurídica cujo regime de tributação passou a ser o do lucro real,
RECOLHIMENTO INDEVIDO, COMPENSAÇÃO. Por se tratar o Simples de uma forma simplificada e unificado de...
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