Acórdão nº 3402-002.140 de Conselho Administrativo de Recursos Fiscais, 1 de Noviembre de 2013
Magistrado Responsável | GILSON MACEDO ROSENBURG FILHO |
Data da Resolução | 1 de Noviembre de 2013 |
Emissor | Conselho Administrativo de Recursos Fiscais |
Ementa
Assunto: Classificação de Mercadorias Período de apuração: 01/01/2007 a 31/12/2008 Ementa: VENDA CONJUNTA DE UNIDADES CONDENSADORA E EVAPORADORA. CARACTERIZAÇÃO DE VENDA DE AR CONDICIONADO COMPLETO. A venda conjunta de unidades condensadora e evaporadora de aparelhos de ar condicionado do tipoSplit,Multisplit,Splitão eSelfContained compatíveis entre si e sempre em situações que indiquem a venda para instalação conjunta, à vista da Regra Geral de Interpretação n. 2a da Nesh, implica a caracterização do produto como ar condicionado, para efeito de classificação fiscal. Mesma classificação deve-se dar às vendas conjuntas de aparelhos de condicionamento de ar compostos porchiller/módulos trocador de calor/módulo ventilação.CHILLER. SAÍDAS ISOLADAS. Oschiller, vendidos isoladamente e destinados a unidades de ar condicionado, têm posição específica na TIPI. Código NCM 8418.6940 Ex. 01. MULTA DE OFÍCIO E JUROS DE MORA. ANÁLISE DE INCONSTITUCIONALIDADE E ILEGALIDADE. O CARF não é...
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