Comentários ao Processo: 10735.004432/2001-48 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “Regimes Aduaneiros. Data do fato gerador: 19/07/1996. Ementa: DRAWBACK — SUSPENSÃO. INADIMPLEMENTO DO COMPROMISSO DE EXPORTAR. Descaracterizado o regime "drawback" pelo descumprimento das obrigações assumidas, aplica-se o tratamento legal previsto para a importação em regime comum. MERCADORIAS IMPORTADAS EM REGIME DE DRAWBACK-SUSPENSÃO E NÃO UTILIZADAS EM PRODUTOS EXPORTADOS. TRANSFERÊNCIA PARA OUTRO ATO CONCESSÓRIO DE DRAWBACK DA MESMA BENEFICIÁRIA. IMPOSSIBILIDADE. A inexistência, nos autos, de documento hábil de solicitação de transferência de mercadorias importadas ao amparo de Regime Especial Drawback — modalidade suspensão e não utilizados em produtos exportados para outro Ato Concessório de Drawback da beneficiária, bem como a ausência de...
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