Comentários ao Processo: 11543.002907/2002-62 do CARF
Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “MULTA DE OFÍCIO QUALIFICADA - O artigo 44, inciso II, da Lei 9.430, de 1996, ao dispor sobre a aplicação da multa qualificada, determina a caracterização do evidente intuito de fraude. No caso de lançamento de ofício incide a penalidade prevista no inciso I, do artigo 44 da Lei n° 9.430, de 1996, no percentual de 75%, quando não comprovada na autuação a prática de evidente intuito de fraude. SIGILO BANCÁRIO - Permitido o acesso aos dados bancários pela Administração Tributária mediante observação das restrições contidas nos requisitos legais. NORMAS PROCESSUAIS - VIGÃSNCIA DA LEI - A lei que dispõe sobre o Direito Processual Tributário tem aplicação imediata aos fatos futuros e...
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