Comentários ao Processo: 10680.015750/2004-60 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “Contribuição Provisória sobre Movimentação ou Transmissão de Valores e de Créditos e Direitos de Natureza Financeira - CPMF Período de apuração: 23/02/2000 a 26/02/2003 Ementa: PARCELAMENTO PAES. CONFISSÃO DE DÃVIDA. Os débitos incluídos no Paes por confissão de dívida feita antes do início da fiscalização não devem ser objeto de lançamento de ofício. LANÇAMENTO. DÉBITO NÃO PAGO OU NÃO PARCELADO. É dever do Fisco efetuar o lançamento do débito da CPMF que deixou de ser retido e recolhido por instituição financeira, em...
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