Tributário
Autor | Min. Humberto Martins |
Páginas | 71-72 |
Page 71
Mandado de segurança. Constitucional. Tributário. Certificado de Entidade Beneficente e de Assistência Social - CEBAS. Importação de equipamentos destinados à prestação de serviços médico-hospitalares. Imunidade. Arts. 150, VI, "C", CF. art. 14, CTN. Precedentes. I - Hipótese de reconhecimento de imunidade tributária relativamente aos tributos incidentes sobre a aquisição, no mercado externo, de equipamentos destinados à prestação de serviços de médico-hospitalares. II - Impetrante com certificado de Entidade Beneficente e de Assistência Social - CEBAS, apresentando, mais, situação de regularidade fiscal, cumpridos os requisitos do art. 14 do CTN. III -Equipamentos importados voltados às finalidades essenciais da Impetrante. IV - Imunidade que se reconhece na espécie. V - Apelação provida.
(TRF - 3a. Reg. - Ap. em Mandado de Segurança n. 2009.61.19.002899-7/ SP - 4a. T. - Ac. por maioria - Rei.: Desa. Federal Salette Nascimento - Fonte: DJF3, 31.03.2011).
Tributário. Contribuição previden-ciária. Sujeito passivo. Responsabilidade solidária de empresas integrantes do mesmo grupo econômico. Art. 30, IX, da Lei n. 8.212/1991. Compensação tributária. Impossibilidade. 1. Discute-se nos autos a legitimidade de empresas do mesmo grupo econômico para requer em juízo compensação tributária. 2. O Tribunal "a quo" decidiu que não é possível "conferir interpretação extensiva ao artigo 74 da Lei n° 9.430/96 nos moldes pretendidos pela autora, de modo a alcançar os débitos das pessoas que devam responder solidariamente pela dívida." 3. Inexiste lei que autorize a compensação pretendida, equiparando a pessoa jurídica que pagou a maior e tem direito à compensação com o grupo econômico ao qual ela pertence. O Judiciário não pode imiscuir-se na tarefa de legislador para...
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