Comentários ao Processo: 13747.000419/98-49 do CARF
Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “PRELIMINAR — ERRO NA CAPITULAÇÃO LEGAL — NULIDADE — inexiste nulidade em virtude de erro na capitulação legal, quando o fato está devidamente descrito na autuação.
IRPJ E IRRF - PRELIMINAR — DECADÊNCIA - LANÇAMENTO POR HOMOLOGAÇÃO – nos tributos sujeitos a lançamento por homologação, com o decurso do prazo de cinco anos contados da ocorrência do fato gerador, a atividade exercida pelo sujeito passivo para apurar a base de cálculo, com ou - sem o pagamento de tributos, está homologada e não pode mais ser objeto de lançamento.
PRELIMINAR DE DECADÊNCIA — CSLL — INAPLICABILIDADE DO ART. 45 DA LEI N. 8.212/91 FRENTE ÀS NORMAS DISPOSTAS NO CTN — A partir da Constituição Federal de 1988, as contribuições sociais voltaram a ter natureza jurídico-tributária, aplicando-se-lhes a elas todos os princípios tributários previstos na Constituição (art. 146, III, "b"), e no Código Tributário Nacional (arts. 150, § 4°e 173).
IRPJ - ARBITRAMENTO DO LUCRO — se o contribuinte, optante pela tributação com base no lucro presumido, não escritura os livros Caixa e Registro de Inventário e sua escrituração não satisfaz
às condições exigidas pela legislação, configura-se legítimo o arbitramento do lucro.
COEFICIENTES DE ARBITRAMENTO - a Câmara Superior de Recursos Fiscais uniformizou a jurisprudência no sentido de que é incabível o...
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