Comentários ao Processo: 18336.000355/2001-61 do CARF
| Autor | Alexandre Pontieri |
Recorrentes: Contribuinte e Fazenda Nacional
Ementa da Decisão recorrida: “ACORDOS DA ALADI. CERTIFICADO DE ORIGEM. OPERADOR DE TERCEIRO PAÃS. O uso de preferência tarifária no âmbito da Aladi depende da integral satisfação dos requisitos e condições previstos no Regime Geral de Origem. Não se presta para comprovação o Certificado de Origem que não preenche as condições estabelecidas no Acordo 91 da Aladi. Operação não caracterizada como de interveniência de operador de terceiro país prevista no Acordo 91, visto tratar-se de mercadoria já antes faturada pelo produtor-exportador ao importador brasileiro, cujo documento diverge da fatura apresentada no despacho aduaneiro, emitida por subsidiária da interessada em terceiro país. MULTA DE OFÃCIO. É descabida a aplicação da...
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