CSLL – Contribuição Social sobre o Lucro Líquido. Exercício 1999. Compensação. Base Negativa. Atividade Rural – Limitação
| Autor | Alexandre Pontieri |
Nos termos do voto da Conselheira Relatora, Susy Gomes Hoffmann, o recurso da Fazenda Nacional não foi conhecido, pois, conforme entendimento, a matéria já está pacificada no CSRF/CARF com base na Súmula nº 53 do Conselho. Os demais Conselheiros seguiram o entendimento da Relatora em votação unânime.
(vide os argumentos da Súmula nº 53 do CARF no item 1.5 – acima). (Processo nº: 10183.002071/2003-51)
(CSRF do CARF - 1ª Turma - 12 a 14 de Setembro de 2011)
Alexandre Pontieri - Advogado em Brasília-DF com atuação nos Tribunais Superiores (STF, STJ, TST e TSE), no Congresso Nacional (Câmara dos Deputados e Senado Federal) e, especialmente, no Conselho Nacional de Justiça (CNJ); Consultor...
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