Acórdão nº 9303-002.453 de Conselho Administrativo de Recursos Fiscais, 4 de Diciembre de 2013
Magistrado Responsável | HENRIQUE PINHEIRO TORRES |
Data da Resolução | 4 de Diciembre de 2013 |
Emissor | Conselho Administrativo de Recursos Fiscais |
Ementa
Assunto: Normas de Administração Tributária Ano-calendário: 2003, 2004 DCOMP. FORMULÁRIO-PAPEL. VEDAÇÃO. INSTRUÇÃO NORMATIVA. LEGALIDADE. No silêncio da lei quanto ao modus operandi de o contribuinte implementar a declaração de compensação, o poder discricionário da administração autoriza a regulação da matéria por meio de atos administrativos. DCOMP. PAPEL. COMPENSAÇÃO NÃO DECLARADA. Considera-se não declarada a compensação de débitos tributários informadas em Declaração de Compensação apresentada em formulário-papel, sem a justificativa para sua apresentação em meio eletrônico. DCOMP. CRÉDITO FINANCEIRO. DECISÃO JUDICIAL. COMPENSAÇÃO COM QUAISQUER TRIBUTOS. Embora a decisão judicial transitada em julgado, que reconheceu do direito à repetição/compensação do crédito financeiro tenha limitado a compensação com débitos tributários da mesma espécie, inexiste impedimento legal para sua compensação com quaisquer débitos fiscais do contribuinte. Recurso Especial do Contribuinte Provido em Parte.
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