Comentários ao Processo: 10209.000169/2004-19 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “PEDIDO DE RESTITUIÇÃO - PREFERÊNCIA TARIFÁRIA PREVISTA EM ACORDO INTERNACIONAL - CERTIFICADO DE ORIGEM - RESOLUÇÃO ALADI 232 - Produto exportado pela Venezuela e comercializado através de país não integrante da ALADI. No âmbito da ALADI admite-se a possibilidade de operações através de operador de um terceiro país, observadas as condições da Resolução ALADI nº 232, de...
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