Comentários ao Processo: 10510.002900/2005-16 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “ÁREA DE RESERVA LEGAL. OBRIGATORIEDADE DE AVERBAEÇÃOÀ MARGEM DE REGISTRO PÚBLICO DO IMÓVEL RURAL. Por se tratar de condição essencial estabelecido em lei para a constituição de reserva legal, é imprescindível a averbação de tal área à margem da inscrição de matricula do imóvel, no Registro de Imóveis competente. Assim sendo, para fins de exclusão da base de cálculo do ITR, a citada averbação serem anterior ao fato gerador da obrigação tributária JUROS - TAXA SELIC - A partir de 1º de abril de 1995, os juros moratórios incidentes sobre débitos tributários administrados pela Secretaria da Receita...
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