Comentários ao Processo nº 16327.002982/99-44 do CARF
Autor | Pontieri |
“PRELIMINAR DE NULIDADE — Rejeita-se a preliminar suscitada, quando não encontra amparo no âmbito do regramento do processo administrativo tributário.
IRPJ— Correto o lançamento do crédito tributário tendo em vista que o prejuízo fiscal relativo ao ano base já havia sido utilizado pela recorrente em anos posteriores.
DISCUSSÃO CONCOMITANTE NA ESFERA JUDICIAL — RENÚNCIA À ESFERA ADMINISTRATIVA. A discussão da mesma matéria perante o Poder Judiciário implica em renúncia à esfera administrativa, em que pese a autonomia de instâncias, sob pena de serem proferidas decisões conflitantes.
INCONSTITUCIONALIDADE DE LEI. "O Primeiro Conselho de Contribuintes não é competente para se pronunciar sobre a inconstitucionalidade de lei tributária." (Súmula 1°CC n° 2)
MULTA MORATÓRIA — Não cabe multa de ofício nos casos de lançamentos de créditos suspensos em razão de decisão judicial anteriormente proferida. A multa somente deverá ser aplicada nos termos do artigo 63 e parágrafos...
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