Comentários ao Processo: 10680.014760/2004-88 do CARF
Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “IRPJ — REMESSAS AO EXTERIOR NÃO CONTABILIZADAS —PRESUNÇÃO DE OMISSÃO DE RECEITAS - Nos preciso termos do art. 40 da Lei n° 9.430/96, presume-se omissão de receita a utilização de recursos à margem da escrituração em remessas para o exterior não contabilizadas. Consoante Súmula 14 deste Colegiado, a simples apuração de omissão de receita ou de rendimentos, por Si só, não autoriza a qualificação da multa de oficio, sendo necessária a comprovação do evidente intuito de fraude tributária.
IRF — PAGAMENTO SEM CAUSA OU A BENEFICIÁRIO NÃO IDENTIFICADO — Nos pagamentos sem causa ou a beneficiário não identificado, o imposto na fonte, quando não recolhido, deve ser exigido com a multa de oficio de 75% (setenta e cinco por cento) e reajuste da base de cálculo. O ' que se está punindo é o não recolhimento do imposto de renda na fonte e não a omissão do beneficiário ou da causa.
IRPJ/PIS/IRF — DECADÊNCIA — É de 5 (cinco) anos o prazo decadencial para lançamento de crédito tributário relativo ao IRPJ, PIS e IRF.
CSLL, e COFINS - DECADÊNCIA — As contribuições para a Contribuição Social sobre o Lucro Liquido (CSLL), e para a Contribuição para Financiamento da Seguridade Social (COFINS), em conformidade com os arts. 149 e 195, § 40, da Constituição Federal, têm natureza tributária, consoante decidido pelo Supremo Tribunal Federal, em Sessão Plenária, por unanimidade de votos, no RE N° 146.733-9-SÃO PAULO, o que implica na...
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