O Conselho de Administração de Recursos Fiscais entendeu pela possibilidade de julgar seus casos em sessões virtuais sem limite de teto, conforme bem demonstrado na Portaria 3.125/22. A portaria também revogou o teto limite para sessões virtuais, o qual era de R$ 36 milhões conforme Regimento Interno do CARF. A portaria ainda dispõe sobre a […] Leia mais
Os ativos imobilizados possuem um prazo determinado de vida útil e em decorrência do seu uso se desgastam e, consequentemente ocorre a diminuição de seu valor. Esse acontecimento é conceituado como depreciação, ocorrendo, portanto, a diminuição de utilidade e de valor ativo permanente. Através desse entendimento, a 1ª Turma da Câmara Superior do CARF reconheceu […] Leia mais
Pela primeira vez na história do País, a Câmara Superior do Conselho Administrativo de Recursos Fiscais (CARF) decidiu sobre um tema de impacto para os bancos: a incidência de PIS e Cofins sobre os rendimentos de aplicações feitas com recursos próprios. Em votação apertada, definiu-se que a União poderá cobrar esses tributos das Instituições Financeiras. Porém, os efeitos da decisão referem-se especificamente […] Leia mais
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