Comentários ao Processo: 16327.000682/2002-88 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “CONTRIBUIÇÃO PARA O FINANCIAMENTO DA SEGURIDADE SOCIAL – COFINS. Período de apuração: 31/03/1996 a 31/12/1998. NORMAS GERAIS DE DIREITO TRIBUTÁRIO. COFINS, DECADÊNCIA.
O prazo de decadência para lançamento do PIS e da COFINS é de cinco anos, contados da data da ocorrência do fato gerador, nos termos do art. 150, § 4, do Código Tributário Nacional,
Recurso Voluntário Provido.”
Resultado do julgamento: (Dado...
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