Comentários ao Processo: 15374.001504/2001-65 do CARF
Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “ASSUNTO: CONTRIBUIÇÃO PARA O FINANCIAMENTO DA SEGURIDADE SOCIAL- Cofins. Período de apuração: 01/04/1992 a 31/01/1999, 01/04/1999 a 30/11/1999, 01/01/2000 a 30/04/2000, 01/06/2000 a 30/09/2000 É DE CINCO ANOS O PRAZO PARA A CONSTITUIÇÃO DO CRÉDITO TRIBUTÁRIO DO PIS E DA COF1NS. SÚMULA VINCULANTE N° 08 DO STF - SUPREMO TRIBUNAL FEDERAL, in verbis: "São inconstitucionais o parágrafo único do artigo 5 0 do Decreto-lei 1569177e os artigos 45 e 46 da Lei 8.212/91, que tratam de prescrição e decadência de crédito tributário". NULIDADE DE AUTO DE INFRAÇÃO. PREVISÃO LEGAL. ARTIGO 59 DO DECRETO n° 70.235/72. Os casos de nulidade do lançamento estão previstos no art. 59 do Decreto n° 70.235/72, assim não há nulidade no auto de infração, quando não há previsão legal. NORMAS GERAIS DE DIREITO TRIBUTÁRIO. FISCALIZAÇÃO. SEGUNDO EXAME. POSSIBILIDADE. Uma vez autorizado pela autoridade competente, é possível o reexame de período fiscalizado anteriormente, sendo que o lançamento decorrente não se confunde com a alteração de lançamento prevista no art. 145 do CTN, tampouco com a revisão de oficio prevista no art. 149 do mesmo Código...
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