Comentários ao Processo: 13502.001058/2003-12 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “NORMAS PROCESSUAIS. INTIMAÇÃO. AVISO DE RECEBIMENTO. INTEMPESTIVIDADE. De acordo com o art. 23, II do Decreto n° 70.235/72, é intempestivo o Recurso Voluntário interposto após transcorrido prazo de 30 (trinta) dias da ciência da decisão recorrida.
Recurso Voluntário não conhecido.
COFINS. COMPENSAÇÃO. IN. Aplica-se a multa de oficio em lançamento realizado para exigir imposto compensado indevidamente e não declarado em DCTF.
BASE DE CÁLCULO. CRÉDITO PIS NÃO-CUMULATIVO.
Exonera-se da base de cálculo da COFINS o crédito resultante da cobrança não cumultativa do PIS por não comporem a receita bruta da pessoa...
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