Acórdão nº 3401-00.902 de Conselho Administrativo de Recursos Fiscais, 28 de Julio de 2010
Magistrado Responsável | ODASSI GUERZONI FILHO |
Data da Resolução | 28 de Julio de 2010 |
Emissor | Conselho Administrativo de Recursos Fiscais |
Ementa
ASSUNTO: NORMAS GERAIS DE DIREITO TRIBUTÁRIO Período de apuração: 31/01/2000 a 30/09/2001 AUTO DE INFRAÇÃO. PIS E COFINS, DECADÊNCIA. Nos termos da Súmula Vinculante 8 do Supremo Tribunal Federal, de 20/06/2008, é inconstitucional o artigo 45 da Lei n°8.212, de 1991. Assim, a regra que define o termo inicial de contagem do prazo decadencial para a constituição de créditos tributários da Cofins e do PIS/Pasep deve ser buscada, ou no § 4' do artigo 150, ou no inciso I do artigo 173, ambos do Código Tributário Nacional, de foima excludente, a depender da existência ou não de pagamento antecipado. No caso, em que houve pagamento antecipado, o prazo de cinco anos se inicia na data da ocorrência do fato gerador, de modo que, tendo a ciência do lançamento se dado em 26/10/2006, foram atingidos pela decadência os períodos de apuração anteriores a outubro de 2001. ASSUNTO: NORMAS DE ADMINISTRAÇÃO TRIBUTÁRIA Período de apuração: 31/10/2001 a 31/12/2002 MULTA DE OFÍCIO QUALIFICADA, LANÇAMENTO EFETUADO A PARTIR DE INFORMAÇÕES FORNECIDAS PELOS REMUNERADORES DAS COMISSÕES AUFERIDAS. AUSÊNCIA DE ESCRITURAÇÃO FISCAL E CONTÁBIL, DIPJ E DCTF ENTREGUES SEM AS INFORMAÇÕES APURADAS PELO FISCO. PROCEDÊNCIA. Aplicável o disposto...
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