Comentários ao Processo: 13854.000113/97-11 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “NORMAS PROCESSUAIS. PRECLUSÃO. Inadmissível a apreciação em grau de recurso, da pretensão do reclamante no que pertine aos juros moratórios e à correção monetária, visto que tal matéria não foi suscitada na manifestação de inconformidade apresentada à instância a quo. Recurso não conhecido.
IPI. CRÉDITO PRESUMIDO. I. INSUMOS ADQUIRIDOS DE NÃO CONTRIBUINTES. Incabível o ressarcimento do PIS/Pasep e da COFINS a título de incentivo fiscal em relação a produtos adquiridos de pessoas físicas e ou cooperativas que não suportaram o pagamento dessas contribuições. Ao determinar a forma de apuração do incentivo, a Lei n° 9.363/96 excluiu da base de cálculo do benefício fiscal as aquisições que não sofreram incidência das contribuições ao PIS e à COFINS no fornecimento ao produtor-exportador. II. DESPESAS HAVIDAS COM ENERGIA ELÉTRICA. Para enquadramento no benefício, somente se caracterizam como matéria-prima e...
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