Comentários ao Processo: 13857.000057/99-20 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “NORMAS GERAIS DE DIREITO TRIBUTÁRIO.
Período de apuração: 01/10/1998 a31/12/1998.
CRÉDITO PRESUMIDO DE IPI. BASE DE CÁLCULO. DECADÊNCIA DO DIREITO DE A FAZENDA PROCEDER A SUA CONFERÊNCIA. INOCORRÊNCIA.
Não existe previsão legal definindo o limite temporal para que a Fazenda Nacional confira o cálculo do crédito presumido de IPI apurado pelo contribuinte, não podendo ser invocado para tanto a aplicação do disposto no § 4° do Código Tributário Nacional, que trata de lançamento de crédito tributário.
ASSUNTO: IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS – IPI
Período de apuração: 01/10/1998 a 31/12/1998
CRÉDITO PRESUMIDO. LEI N° 9.363/96. BASE DE CÁLCULO INDUSTRIALIZAÇÃO POR ENCOMENDA. EXCLUSÃO.
O incentivo denominado “crédito presumido de IPI” somente pode ser calculado sobre as aquisições, no mercado interno, de matérias-primas, produtos intermediários e materiais de embalagem, sendo indevida a inclusão, na...
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