Comentários ao Processo: 16327.000262/2004-63 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “CSLL SOCIEDADE COOPERATIVA. COOPERATIVA CENTRAL DE CRÉDITO ATOS COOPERATIVOS. A contribuição social sobre o lucro das cooperativas, inclusive das cooperativas centrais de crédito, tem como base de cálculo o resultado com atos não cooperativos, visto que em relação aos atos cooperativos, a entidade ao percebe lucros como definido na legislação. Se a cooperativa afirma que somente pratica...
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