Comentários ao Processo: 16327.000181/98-63 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “CSLL - INOCORRÊNCIA DE OFENSA À COISA JULGADA – RELAÇÃO JURÍDICA CONTINUATIVA - INCONSTITUCIONALIDADE DE LEI NÃO ACOLHIDA PELO STF - O controle da constitucionalidade das leis, de forma cogente e imperativa em nosso ordenamento jurídico, é feito de modo absoluto pelo Supremo Tribunal Federal. A relação jurídica de tributação da Contribuição Social sobre o Lucro é continuativa. A declaração de intributabilidade, no que concerne a relações jurídicas originadas de fatos geradores que se sucedem no tempo, não pode ter o caráter de imutabilidade e de normatividade a abranger eventos futuros. A coisa julgada em matéria tributária...
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