Súmulas aprovadas no CSRF-CARF

SÚMULAS APROVADAS NO CSRF

Estivemos, dia 09/11/2013, no Conselho Pleno do CARF (CSRF), assistindo a sessão plenária onde foram votadas a proposta de 19 Súmulas.
As Súmulas consolidam o entendimento do Conselho vinculando os julgadores, de tal forma caso a Receita Federal autue as empresas de maneira contrária o resultado do julgamento não poderá fugir do resultado escrito na Súmula daí sua importância.
Das 19 propostas, 11 foram aprovadas, passamos abaixo o texto das mesmas que ainda não foram publicadas, nem numeradas.

Nº da Proposta

Enunciado da Súmula

Ao pedido de restituição pleiteado administrativamente antes de 9 de junho de 2005, no caso do tributo sujeito a lançamento por homologação, aplica-se o prazo prescricional de 10 (dez) anos, contado do fato gerador.

A DIPJ, desde a sua instituição, não constitui confissão de dívida, nem instrumento hábil e suficiente para a exigência de crédito tributário nela informado.

A falta de transcrição dos balanços ou balancetes de suspensão ou redução no Livro de Diário não justifica a cobrança de multa isolada prevista no art.44 da Lei nº 9.430, de 27 de dezembro de 1996, quando o sujeito passivo apresenta escrituração contábil  e fiscal suficiente para comprovar a suspensão ou redução da estimativa.

10º

Os lucros auferidos no exterior por filial, sucursal, controlada ou coligada serão convertidos em reais pela taxa de câmbio, para venda, do dia das demonstrações financeiras em que tenham sido apurador tais lucros, inclusive a partir da vigência da MP nº2.158-35, de 2001.

11º

A presunção de omissão de receitas caracterizada pelo fornecimento de recursos de caixa à sociedade por administradores, sócios de sociedade de pessoas, ou pelo administrador da companhia, somente é elidida com a demonstração cumulativa da origem e da efetividade da entrega dos recursos.

12º

A falta de apresentação de livros e documentos  da escrituração não justifica, por si só, o agravamento da multa de ofício, quando essa omissão motivou o arbitramento dos lucros.

13º

O arbitramento do lucro em procedimento de ofício pode ser efetuado mediante a utilização de qualquer uma das alternativas de cálculo enumeradas no art.51 da Lei nº8.981, de 20 de janeiro de 1995, quando não conhecida a receita bruta.

14º

A dedução de pensão alimentícia da base de cálculo do IRPF é permitida, em face das normas do Direito de Familia, quando comprovado o seu efetivo pagamento e a obrigação decorra de decisão judicial, de acordo homologado judicialmente, bem como, a partir e 28 de março de 2008, de escritura pública que especifique o valor da obrigação ou discrimine os deveres em prol do beneficiário.

15º

Para fins de aplicação da regra decadencial prevista no art.150, §4º do CTN, para as contribuições previdenciárias, caracteriza pagamento antecipado o recolhimento, ainda que parcial, do valor considerado como devido pelo contribuinte na competência do fato gerador a que se referir a autuação, mesmo que não tenha sido incluída, na base de cálculo deste recolhimento, parcela relativa a rubrica especificamente exigida no auto de infração.

17º

O Auditor-Fiscal da Receita Federal do Brasil tem competência para fiscalizar o cumprimento dos requisitos do regime de drawback na modalidade suspensão, aí compreendidos o lançamento do crédito tributário, sua exclusão em razão do reconhecimento de benefício, e a verificação, a qualquer tempo, da regular observação, pela importadora, das condições fixadas na legislação pertinente.

Torcemos para que o CAT-Goiano adote o posicionamento aprovado na Proposta nº 01 de Súmula – Decadência a partir do Fato Gerador.
 
 

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