Comentários ao Processo: 13878.000132/2002-34 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “CONTRIBUIÇÃO PARA O PIS/PASEP
Período de apuração . 01/08/1992 a 31/03/1996
PEDIDO DE RESTITUIÇÃO. PRAZO.
O direito de pleitear a restituição de tributo ou contribuição pagos indevidamente, ou em valor maior que o devido, extingue-se com o decurso do prazo de cinco anos contados da data de extinção do crédito tributário, assim entendido como o pagamento antecipado, nos casos de lançamento por homologação. Observância aos...
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