Comentários ao Processo: 13808.000180/00-12 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “IRPJ - CUSTOS E DESPESAS OPERACIONAIS - GLOSAS - Revestida a característica de necessário o gasto, essencial a transação ou operação exigida pela exploração das atividades principais ou acessórias, que esteja vinculado com as fontes produtoras dos rendimentos, bem como, (lastreadas em documento hábil e idôneo, impõe-se o restabelecimento de sua dedutibilidade.
IRPJ - DESPESAS INCOMPROVADAS - Para se comprovar uma despesa, de modo a torná-la dedutível, não basta comprovar que ela foi assumida e que houve o desembolso. É requisito essencial para a sua dedutibilidade a comprovação da efetiva prestação do serviço, com documentação hábil e idônea.
IRPJ - DESPESAS - COMPROVAÇÃO – Devidamente comprovado com documentação hábil e idônea a efetiva despesa, bem como, tratar-se de despesas com característica necessária e...
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