Comentários ao Processo: 10680.015750/2004-60 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Contribuinte
Recorrida: Fazenda Nacional
Ementa da Decisão recorrida: “Assunto: Contribuição Provisória sobre Movimentação ou Transmissão de Valores e de Créditos e Direitos de Natureza Financeira – CPMF. Período de apuração: 23/02/2000 a 26/02/2003. Ementa: PARCELAMENTO PAES. CONFISSÃO DE DÍVIDA. Os débitos incluídos no Paes por confissão de divida feita antes do início da fiscalização não devem ser objeto de lançamento de oficio. LANÇAMENTO. DÉBITO NÃO PAGO OU NÃO PARCELADO. É dever do Fisco efetuar o lançamento do débito da CPMF que deixou de ser retido e recolhido por instituição financeira, em...
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