Comentários ao Processo: 10675.002476/2006-08 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “COMPENSAÇÃO INDEVIDA COM CRÉDITOS DE TERCEIROS. NÃO HOMOLOGAÇÃO. CABIMENTO DA MULTA ISOLADA. É incabível a multa isolada por compensação de débitos com créditos de terceiros quando se tratar de compensação não homologada, isso porque referida multa a partir das inovações legislativas trazidas pela Lei n° 11.051, de 2004, foi situada em outro contexto: o das compensações consideradas não-declaradas, a teor do § 40 do art. 18 da Lei n° 10.833, de 2003.”
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