Comentários ao Processo: 16327.001945/2003-57 do CARF
Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “CONTRIBUIÇÃO PROVISÓRIA SOBRE MOVIMENTAÇÃO OU TRANSMISSÃO DE VALORES E DE CRÉDITOS E DIREITOS DE NATUREZA FINANCEIRA - CPMF
Período de apuração: 31/03/2000 a 06/02/2002
PROCESSO ADMINISTRATIVO FISCAL. PEDIDO DE PERÍCIA.
Desnecessária a perícia (determinação dos montantes levados a débito na conta corrente bancária dos clientes com destino à conta da DTVM), que, formulada com o objetivo de contestar afirmativa do Fisco no auto de infração, produzirá algum efeito para a solução da lide, haja vista que, no caso, a exigência se deu sobre o montante de débitos havidos na conta da DTVM e não na conta dos clientes. Além disso, o argumento da recorrente para contestar a afirmativa do fisco se mostrou plausível.
PROCESSO ADMINISTRATIVO FISCAL UNIFICAÇÃO DE JULGAMENTO DE PROCESSOS DISTINTOS.
A manutenção ou não do lançamento não está condicionada à forma com que se procede ao julgamento e sim à matéria fática e de direito contida em cada um dos autos envolvidos. No caso, têm-se dois processos distintos, envolvendo pessoas jurídicas e enquadramentos legais distintos, o que não justifica a unificação de seus julgamentos.
CRÉDITO TRIBUTÁRIO. PAGAMENTO. EXTINÇÃO. RECURSO. CONHECIMENTO. INCABÍVEL.
Configurada a extinção do crédito tributário por pagamento realizado pela recorrente, não há que se conhecer do recurso na parte que versa sobre a matéria relativa ao crédito extinto, por perda de objeto.
CP. DISTRIBUIDORA DE TÍTULOS E VALORES MOBILIÁRIOS. ALÍQUOTA.
Operação contratada de assessoria financeira configura hipótese descrita em ato do Ministro de Estado da Fazenda para incidência da alíquota zero na apuração da...
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