{"id":6254,"date":"2023-09-21T14:47:19","date_gmt":"2023-09-21T17:47:19","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=6254"},"modified":"2023-09-21T14:47:19","modified_gmt":"2023-09-21T17:47:19","slug":"sancionado-pl-carf","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/sancionado-pl-carf\/","title":{"rendered":"Geraldo Alckmin sanciona o PL do CARF"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Geraldo Alckmin, Presidente em exerc\u00edcio, sancionou o aguardado pelo PL do CARF. Al\u00e9m do retorno do voto de qualidade, merecem destaque a exclus\u00e3o das multas no caso de voto de qualidade favor\u00e1vel a PGFN, inclusive nos casos pendentes de julgamento nos Tribunais Regionais Federais, e a possibilidade de pagamento com exclus\u00e3o de juros e de realiza\u00e7\u00e3o de transa\u00e7\u00e3o, bem como a dispensa de apresenta\u00e7\u00e3o de garantia para discuss\u00e3o judicial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por\u00e9m, o PL trata de outros assuntos caros aos contribuintes, como aplica\u00e7\u00e3o de multa e sua grada\u00e7\u00e3o e ressarcimento de despesas com seguro garantia, mas algumas das disposi\u00e7\u00f5es favor\u00e1veis nestes temas foram vetadas, conforme detalhamos a seguir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, observamos que os vetos poder\u00e3o ser derrubados pelo Congresso.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Vetos<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Impedir a execu\u00e7\u00e3o antecipada de seguro garantia e fian\u00e7a banc\u00e1ria.<\/li>\n\n\n\n<li>Possibilidade de restitui\u00e7\u00e3o das despesas com garantia.<\/li>\n\n\n\n<li>As possibilidades de redu\u00e7\u00e3o da multa de of\u00edcio de 75%.<\/li>\n\n\n\n<li>Cancelamento das multas inscritas em d\u00edvida ativa que superam 100% do valor do cr\u00e9dito tribut\u00e1rio apurado.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Julgamentos no CARF e voto de qualidade<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exclus\u00e3o das multas e cancelamento da representa\u00e7\u00e3o fiscal para fins penais nos casos resolvidos por voto de qualidade favoravelmente ao fisco.<\/li>\n\n\n\n<li>A exclus\u00e3o das multas se aplica inclusive aos casos j\u00e1 julgados pelo CARF com voto de qualidade favor\u00e1vel \u00e0 Fazenda e ainda pendentes de aprecia\u00e7\u00e3o do m\u00e9rito pelo TRF 3.<\/li>\n\n\n\n<li>A exclus\u00e3o da multa tamb\u00e9m se aplica aos casos com voto de qualidade favor\u00e1vel ao fisco durante o prazo de vig\u00eancia da MP 1160 de 2023 que restabeleceu o voto de qualidade neste ano, mas depois perdeu a sua vig\u00eancia, em virtude de n\u00e3o ter sido votada pelo congresso.<\/li>\n\n\n\n<li>Possibilidade sustenta\u00e7\u00e3o oral nas DRJs.<\/li>\n\n\n\n<li>Pagamento, com exclus\u00e3o dos juros e em 12 parcelas, com a possibilidade de utiliza\u00e7\u00e3o de preju\u00edzo fiscal e base de c\u00e1lculo negativa de CSLL de controladas\/controladoras, bem como de precat\u00f3rios, no prazo de 90 dias. Durante este prazo o processo n\u00e3o ser\u00e1 \u00f3bice para emiss\u00e3o de certid\u00e3o positiva com efeitos de negativa.<\/li>\n\n\n\n<li>O d\u00e9bito decorrente de voto de qualidade n\u00e3o pago ser\u00e1 inscrito em d\u00edvida ativa, mas n\u00e3o sofrer\u00e1 a incid\u00eancia do encargo de 20%.<\/li>\n\n\n\n<li>Possibilidade de transa\u00e7\u00e3o tribut\u00e1ria espec\u00edfica para d\u00e9bitos decorrentes de julgamento com voto de qualidade favor\u00e1vel ao fisco para quem n\u00e3o possuir outros d\u00e9bitos exig\u00edveis. Haver\u00e1 necessidade de apresenta\u00e7\u00e3o de garantia no caso de julgamento desfavor\u00e1vel em primeira inst\u00e2ncia.<\/li>\n\n\n\n<li>Dispensa de apresenta\u00e7\u00e3o de garantia para discuss\u00e3o dos d\u00e9bitos decorrentes do voto de qualidade para contribuintes que tiveram CND ou CPEND por mais de tr\u00eas meses, consecutivos ou n\u00e3o, nos \u00faltimos 12 meses.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Aplica\u00e7\u00e3o e grada\u00e7\u00e3o de multas no \u00e2mbito federal<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A multa por fraude, dolo, sonega\u00e7\u00e3o ou conluio foi reduzida para 100%, sendo mantida a fixa\u00e7\u00e3o em 150% para os reincidentes. A reincid\u00eancia \u00e9 considerada quando houver novo lan\u00e7amento de multa no prazo de 2 anos.<\/li>\n\n\n\n<li>A qualifica\u00e7\u00e3o da multa n\u00e3o ser\u00e1 admitida quando n\u00e3o for individualizada a conduta dolosa e quando houver senten\u00e7a penal de absolvi\u00e7\u00e3o com aprecia\u00e7\u00e3o de m\u00e9rito em processo do qual decorra a imputa\u00e7\u00e3o criminal do sujeito passivo.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Transa\u00e7\u00e3o<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inclu\u00eddo no rol de d\u00e9bitos pass\u00edveis de transa\u00e7\u00e3o as d\u00edvidas de autarquias e funda\u00e7\u00f5es p\u00fablicas federais.<\/li>\n\n\n\n<li>Deslocamento, no texto da Lei, da previs\u00e3o de que os editais para ades\u00e3o \u00e0 transa\u00e7\u00e3o poder\u00e3o prever a conforma\u00e7\u00e3o do contribuinte ao entendimento da administra\u00e7\u00e3o tribut\u00e1ria acerca de fatos geradores futuros ou n\u00e3o consumados. Antes tal previs\u00e3o se encontrava apenas no t\u00f3pico que tratava da transa\u00e7\u00e3o de disseminada controv\u00e9rsia jur\u00eddica.<\/li>\n\n\n\n<li>Possibilidade de utiliza\u00e7\u00e3o de preju\u00edzo fiscal na transa\u00e7\u00e3o por ades\u00e3o no contencioso tribut\u00e1rio de relevante e disseminada controv\u00e9rsia.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Legisla\u00e7\u00e3o imposto de renda<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Os limites de dedutibilidade, na apura\u00e7\u00e3o do lucro real, para multiplicadores de sementes, n\u00e3o se aplicam aos casos de pagamentos ou de repasses efetuados a PJ n\u00e3o ligada, domiciliada no pa\u00eds, pela explora\u00e7\u00e3o ou pelo suo de tecnologia de transgenia ou de licen\u00e7a de cultivares por terceiros.<\/li>\n\n\n\n<li>A exclus\u00e3o da parcela da produ\u00e7\u00e3o que n\u00e3o seja objeto de repasse ao cooperado por meio de fixa\u00e7\u00e3o de pre\u00e7o, em rela\u00e7\u00e3o \u00e0 receita bruta sujeita \u00e0 contribui\u00e7\u00e3o prevista no caput e nos \u00a7\u00a7 3\u00ba e 16 do art. 25 da Lei n\u00ba 8.212, de 24 de julho de 1991, aplica-se a atos ou fatos pret\u00e9ritos, e tornam-se insubsistentes eventuais cr\u00e9ditos tribut\u00e1rios lan\u00e7ados ou constitu\u00eddos em desconformidade com a norma e ainda n\u00e3o extintos.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Al\u00e9m do retorno do voto de qualidade, destaque para a exclus\u00e3o das multas favor\u00e1vel a PGFN. Veja mais. <\/p>\n","protected":false},"author":1,"featured_media":6256,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-6254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Geraldo Alckmin sanciona o PL do CARF - BVP Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bvp.adv.br\/en\/sancionado-pl-carf\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Geraldo Alckmin sanciona o PL do CARF - BVP Advogados\" \/>\n<meta property=\"og:description\" content=\"Al\u00e9m do retorno do voto de qualidade, destaque para a exclus\u00e3o das multas favor\u00e1vel a PGFN. 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