Tributário
Páginas | 53-54 |
Page 53
Apelação cível. Ação anulatória de ato jurídico. Auto de infração. Ausência de requisitos legais. 1 - O ato administrativo, para sua validade, deve conter todos os elementos necessários à sua formação. É nulo o auto de infração lavrado por agente tributário, quando nele não se verificam presentes todos os requisitos previstos na legislação própria. Apelo conhecido e improvido. (TJ/GO - Ap. Cível n. 107624-9/188 - Comarca de Goiânia - 3a. Câm. Cív. - Ac. unân. - Rel.: Desa. Nelma Branco Ferreira Perilo - j. em 05.07.2007 - Fonte: DJ, 24.07.2007).
Tributário. Cooperativa de consumo. PIS e COFINS. Atos cooperados. Não incidência. 1. No campo da tributação relativamente às cooperativas, a aferição da incidência da exação impõe distinguir os atos cooperativos, através dos quais a entidade atinge os seus fins, e os atos não cooperativos; estes extrapolantes das finalidades institucionais e geradores de tributação. Com efeito, os atos tipicamente cooperativos não sofrem a incidência da COFINS e do PIS, pois não geram faturamento suscetível de tributação (art. 79 da Lei nº 5.764/71). Quanto aos atos não cooperativos, é devida a exigência tributária, pois a circunstância de ostentar natureza cooperativa em nada a diferencia das demais pessoas jurídicas com fins lucrativos, porquanto somente haverão de ter um 'adequado tratamento tributário', com a edição da lei complementar prevista na Constituição. 2. A cooperativa, quando pratica atos que lhe são próprios, não aufere lucro. As despesas são rateadas entre os associados, assim como o resultado positivo do exercício é partilhado, proporcionalmente, entre aqueles que fazem...
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