Comentários ao Processo: 10120.008364/2004-67 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “PAF - MANDADO DE PROCEDIMENTO FISCAL - A competência para execução de fiscalização, delegada através de Mandado de Procedimento Fiscal, não desconhece o princípio da competência vinculada do servidor administrativo e da indisponibilidade dos bens públicos. Continuação de trabalho fiscal com prorrogação feita, tempestivamente, por meio eletrônico, é válida nos termos das Portarias do Ministério da Fazenda de nos. 1265/1999 e 3007/2001. MULTA DE OFÍCIO QUALIFICADA – DESCABIMENTO - Sobre os créditos apurados em procedimento de ofício só cabe a exasperação da multa quando restar tipificada a hipótese de incidência do artigo 1º inciso I da Lei 8137/1990. No caso dos autos se aplica...
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