Comentários ao Processo: 18336.001193/2003-41 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “Processo Administrativo Fiscal
Data do fato gerador: 29/10/1998
NULIDADE. AUSÊNCIA DE FUNDAMEN-AÇÃO VÁLIDA. TIPICIDADE.
O lançamento contém todos os requisitos exigidos pela norma legal, estando devidamente fundamentado, não sendo verificada ofensa aos princípios da tipicidade e da legalidade. CERCEAMENTO DO DIREITO DE DEFESA. DILIGÊNCIAS. PERÍCIAS
No processo administrativo fiscal impera o princípio da livre convicção da autoridade julgadora, podendo, a teor do disposto nos artigos 28 e 29 do Decreto n.º 70.235/72, indeferir os pedidos de produção de provas que julgar desnecessárias.
PREFERÊNCIA TARIFÁRIA NO ÂMBITO DA ALADI. DIVERGÊNCIA ENTRE CERTIFICADO DE ORIGEM E FATURA COMERCIAL. INTERMEDIAÇÃO DE PAÍS NÃO SIGNATÁRIO DO ACORDO INTERNACIONAL. INADMISSIBILIDADE DO REGIME...
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