Dr. Elias Sampaio - Questões relevantes CARF
-
Upload
ineppat-inst-tributario -
Category
Documents
-
view
114 -
download
0
Transcript of Dr. Elias Sampaio - Questões relevantes CARF
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 1/26
Uwgst÷gs vghgqeltgs snfvg esOnltv`fw`ã÷gs Zvgq`dglo`åv`es
ln æif`tn de kwv`szvwdëlo`e dnOEVA
Gh`es Avg`vg
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 2/26
Zvncveie dg Zevt`o`zeãïn dns
Gizvgcedns gi Hwovns nw
Vgswhtedns
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 3/26
ONL_T@TW@ÃÏN
Evt, 3» _ïn d`vg`tns dns tvefehmednvgs wvfelns g vwve`s(
ehài dg nwtvns uwg q`sgi ê ighmnv`e dg swe onld`ãïn
sno`eh;
,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,]@ ) zevt`o`zeãïn lns hwovns( nw vgswhtedns( dgsq`lowhede
de vgiwlgveãïn( g( g}ogzo`nlehigltg( zevt`o`zeãïn le
cgstïn de gizvgse( onlanvig dga`l`dn gi hg`2
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 4/26
Hg` l» =,656( dg 5005
Lïn `ltgcvei n sehåv`n)dg)onltv`fw`ãïn zeve ns a`ls dgste Hg`( g}ohws`qeigltg;
-,,,
k e zevt`o`zeãïn lns hwovns nw vgswhtednsde gizvgse( uweldn zece nw ovgd`tede dg
eonvdn oni hg` gszgoéa`oe2
Hg` l» 5:,5:5( dg 6:::
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 5/26
owizv`igltn des g}`cëlo`es
hgce`s
� Dgqgi sgv tv`fwtedes zevoghesd`stv`fwédes e tétwhn dg zevt`o`zeãïn
lns hwovns nw vgswhtedns en evvgz`n
de hgc`sheãïn agdgveh, -OEVA)
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 6/26
� E zevoghe `lt`twhede &zevt`o`zeãïnlns vgswhtedns& uweldn zece gi
dgseonvdn oni e hg` gszgo`a`oe znssw` letwvg{e vgiwlgvetÿv`e,
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 7/26
� N `lstvwigltn hgceh ov`edn nfkgt`qe`loglt`qev e gizvgse e `lst`tw`v e
zevt`o`zeãïn lns hwovns nw vgswhtedns(
igd`eltg e vgt`vede dg gloevcns sehev`e`s(tvefehm`stes g zvgq`dglo`åv`ns snfvg n zeceigltn ag`tn e gssg tétwhn,
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 8/26
� E Hg` zvgst`c`e e zevt`o`zeãïn dnsgizvgcedns( sgke `ld`vgteigltg etveqàs dnsvgszgot`qns s`ld`oetns( sgke d`vgteigltgetveqàs dg oni`ssïn gsonhm`de znv ghgs,
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 9/26
� Lns tgvins dn evt, 6º de Hg` 5:,5:5.6:::( dwessïn es znss`f`h`dedgs hgce`s dg hgc`t`iev e
zevt`o`zeãïn lns hwovns g vgswhtedns dg anvie eeaestev e swe letwvg{e sehev`eh; Oni`ssïn gsonhm`de zghes zevtgs( `ltgcvede( teifài( znv wivgzvgsglteltg `ld`oedn zghn s`ld`oetn de vgszgot`qeoetgcnv`e2 g Onlqglãïn nw eonvdn onhgt`qn dgtvefehmn,
� Gizvgse vgeh`{nw eonvdn d`vgteigltg oni nsgizvgcedns sgi e `ltgvqgl`ëlo`e dn s`ld`oetn(dgsowizv`igltn hgceh, -OEVA)
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 10/26
� Lïn må vgcves dgtehmedes le hg` snfvgns ov`tàv`ns g es oeveotgvést`oes dnseonvdns e sgvgi oghgfvedns,
� Ns s`ld`oetns glqnhq`dns nw esoni`ss÷gs( lns tgvins dn evt`cn 6»(tëi h`fgvdedg zeve a`}evgi ns ov`tàv`ns
g onld`ã÷gs zeve e zevt`o`zeãïn dntvefehmednv lns hwovns g vgswhtedns,
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 11/26
Må dg sg qgv`a`oev sg dns `lstvwigltnsdgonvvgltgs de lgcno`eãïn gltvg
gizvgcednv g gizvgcedns onlstei vgcvesoheves g nfkgt`qes uweltn ê a`}eãïn dnsd`vg`tns swfstelt`qns de zevt`o`zeãïn g desvgcves edkgt`qes( `lohws`qg igoel`sins dgeagv`ãïn des `lanvieã÷gs zgvt`lgltgs en
owizv`igltn dn eonvdedn( zgv`nd`o`dedg ded`stv`fw`ãïn( zgvéndn dg q`cëlo`e g zve{ns zeve vgq`sïn dn eonvdn,
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 12/26
N hgc`shednv nvd`låv`n( zvnowveldn lïn `ltgvagv`v les vgheã÷gs gltvg e gizvgse g sgws gizvgcedns g
etgltn en qgvdedg`vn onltgûdn dn `lo`sn ]@ dnevt, 3» de Onlst`tw`ãïn( h`i`tnwsg e zvgqgv uwgdns `lstvwigltns dgonvvgltgs de lgcno`eãïn
dgqgvïn onlstev vgcves oheves g nfkgt`qes uweltn êa`}eãïn dns d`vg`tns swfstelt`qns de zevt`o`zeãïn gdes vgcves edkgt`qes( `lohws`qg igoel`sins dg
eagv`ãïn des `lanvieã÷gs zgvt`lgltgs enowizv`igltn dn eonvdedn( zgv`nd`o`dedg ded`stv`fw`ãïn( zgvéndn dg q`cëlo`e g zve{ns zevevgq`sïn dn eonvdn, -OEVA)
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 13/26
Ns ov`tàv`ns zeve e a`}eãïn dns d`vg`tns dg zevt`o`zeãïn lns vgswhtedns de gizvgse dgqgi
sgv a`}edns( snfgveleigltg( zghes zevtgs`ltgvgssedes, N tgvin wsedn zndgldn à zvÿzv`n des lnvies aeowhtet`qes( lïn des lnvies
oncgltgs, E hg` lïn dgtgvi`le uwg( gltvg te`sov`tàv`ns( sg `lohwei ns evvnhedns lns `lo`sns @-éld`ogs dg zvndwt`q`dedg( uweh`dedg nw
hwovet`q`dedg de gizvgse) g @@ -zvncveies dgigtes( vgswhtedns g zve{ns( zeotwedns zvgq`eigltg) dn £ 5º dn evt, 6º de Hg` lº
5:,5:5.::( ezgles n ewtnv`{e nw swcgvg, -OEVA)
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 14/26
N eonvdn gi uwgstïn zvgqë vgcves g ov`tàv`ns( g età
igsin igtes( sgldn ogvtn uwg gstgs anvei
dgq`deigltg `lst`twédns zghns `ltgvgssedns led`stv`fw`ãïn nve uwgst`nlede, _gi dûq`de uwg gsses
vgcves g gssgs ov`tàv`ns zndgi( lwie eqeh`eãïn
zgssneh( sgvgi onls`dgvedns onin lïn sgldn `dge`s
zeve `izhgiglteãïn dg wi zvncveie dg d`stv`fw`ãïndg hwovns, Onltwdn( n uwg lïn sg zndg eog`tev à uwg
gsse eqeh`eãïn zgssneh sg onltveznlme ê qnltedg des
zevtgs g}tgvlede ln `lstvwigltn dg lgcno`eãïnonhgt`qe( g agv`ldn swe ewtnlni`e( onltvev`eldn ess`i
n uwg e vgcwheiglteãïn de ZHV ie`s qehnv`{e( qglme
e sgv zvgtg}tn zeve e dgsuweh`a`oeãïn de letwvg{e dg
wi zeceigltn, -OEVA)
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 15/26
� E hg` lïn zvgqë e nfv`cetnv`gdedg dg
uwg ln eonvdn onhgt`qn lgcno`edn mekee g}zvgsse zvgq`sïn a`}eãïn dn zgvogltweh nw inlteltg e sgv
d`stv`fwédn gi oede g}gvoéo`n,� G}`stg s`i( e nfv`ceãïn dg sg lgcno`ev oni ns gizvgcedns vgcves oheves gnfkgt`qes( onif`leldn dg uwg anvie guweldn meqgvå h`fgveãïn dg qehnvgs(oesn ns nfkgt`qns g igtes gstefghgo`desg lgcno`edes anvgi et`lc`des, -OEVA)
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 16/26
� N hgc`shednv lïn ag{ zvgq`sïn dg g}`cëlo`e
ln sglt`dn dg uwg es zevoghes zeces e tétwhn
dg zevt`o`zeãïn dg hwovns nw vgswhtedns
anssgi g}tgls`qes e tndns ns gizvgcedns de
gizvgse zeve uwg mnwqgssg e lïn
`lo`dëlo`e dg onltv`fw`ãïn zvgq`dglo`åv`e,-OEVA)
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 17/26
Zvncveie dg Zvgq`dëlo`e
Onizhgigltev
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 18/26
£ 0» Lïn `ltgcvei n sehåv`n)dg)
onltv`fw`ãïn zeve ns a`ls dgste Hg`(g}ohws`qeigltg;
,,,,,,,,,,,,,,,,,,,,,,,,,,
z) n qehnv des onltv`fw`ã÷gs gagt`qeigltg zecn zghe zgssne kwvéd`oe vghet`qn e zvncveie dg zvgq`dëlo`e onizhgigltev(
efgvtn nw agomedn( dgsdg uwg d`sznléqghê tnteh`dedg dg sgws gizvgcedns gd`v`cgltgs( nfsgvqedns( ln uwg onwfgv( ns
evts, 0» g 41= de OHT
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 19/26
$Q PMWGDQ CMQSHUDCD DV A]QSMDZMUSV
_VW _DWSM CDQ MZ_WMQDQ CD
_WMPHC¨UAHD AVZ_NMZMUSDW CM QM]Q
MZ_WMKDCVQ M CHWHKMUSMQ ¢ MRAN]®CD
CD GDQM CM A¯NA]NV CD AVUSWHG]H§V
_WMPHCMUAH¯WHD
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 20/26
_EHÅV@N @ LD@VGTN ZVGQ@DËLO@EZV@QEDE DG_OWIZV@IG LTN DEHG@ LETWVG[E DG FÔ LW_.ZV ËI@N _EHÅV@N DG ONLTV@FW@ÃÏN,E lïn g}tglsïn dg ZHE LN DGZVGQ@DËLO@E e tnteh`dedg dg
gizvgcedns g}ohw` e `sglãïn dgsov`te lnevt, 6=( £0» de Hg` =656.05, -OEVA)
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 21/26
� N s`stgie dg zvgq`dëlo`eonizhgigltev( dg oevåtgv zv`qedn(aeowhtet`qn g nvcel`{edn dg anvie
ewtôlnie gi vgheãïn en vgc`ig cgvehdg zvgq`dëlo`e sno`eh( nfkgt`qe cevelt`ve onlt`lw`dedg dn zedvïn dg fgi)gstevonvvgsznldgltg e aesg gi uwg n
`ld`q`dwn hefnveqe,� E a`leh`dedg zvgoézwe de zvgq`dëlo`e
onizhgigltev à e dg onizhgigltev nsfglgaéo`ns dg eznsgltednv`e deuwghgs
uwg ewagvgi vgiwlgveãïn swzgv`nv enh`i`tg `iznstn zeve n VCZ_,
� Lïn q`nhede e lnvie onlt`de ln evt, 6=(£ 0»( ¿z´ de Hg` lº =,656.5005, -OEVA)
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 22/26
E__
@_
TËL
O@E IÀD
@OE� £ 0» Lïn `ltgcvei n sehåv`n)dg)onltv`fw`ãïn zeve
ns a`ls dgste Hg`( g}ohws`qeigltg;
,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,� u n qehnv vghet`qn ê ess`stëlo`e zvgstede znv
sgvq`ãn iàd`on nw ndnltnhÿc`on( zvÿzv`n degizvgse nw znv ghe onlqgl`edn( `lohws`qg nvggifnhsn dg dgszgses oni igd`oeigltns(ÿowhns( ezevghmns nvtnzàd`ons( dgszgsesiàd`on)mnsz`tehevgs g nwtves s`i`hevgs(dgsdg uwg e onfgvtwve efvelke e tnteh`dedgdns gizvgcedns g d`v`cgltgs de gizvgse2
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 23/26
Dg onlanvi`dedg oni e hgc`sheãïn zvgq`dglo`åv`e( ie`s zvgo`seigltg n evt`cn 6=( £ 0º( ehélge &u&( de Hg` lº=,656.05( n Zheln dg _eûdg g.nw Ess`stëlo`e Iàd`oeonlogd`de zghe gizvgse tgi onin vguw`s`tn hgceh(
g}ohws`qeigltg( e lgogss`dedg dg onfv`v( nw sgke( sgv g}tgls`qn ê tnteh`dedg dns gizvgcedns g d`v`cgltgs( zeve
uwg lïn `lo`de onltv`fw`ã÷gs zvgq`dglo`åv`es snfvg te`sqgvfes, E g}`cëlo`e dg nwtvns zvgsswznstns( onin elgogss`dedg dg zhelns `dëlt`ons ê tndns ns gizvgcedns( à
dg owlmn swfkgt`qn dn ezh`oednv.`ltàvzvgtg de hg`(
g}tveznheldn ns h`i`tgs de hgc`sheãïn gszgoéa`oe gi tnteheavnlte ens zvgog`tns dns evt`cns 555( `lo`sn @@ g 531( dnOÿd`cn Tv`fwtåv`n Leo`nleh( ns uwe`s gstefghgogi uwg eslnvies uwg onltgizhei `sglã÷gs dgqgi sgv `ltgvzvgtedes
h`tgvehigltg lïn oni nvteldn swf gt`q`sins,
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 24/26
N celmn an` d`vgo`nledn en sgcwvedn gizvgcedn devgonvvgltg( uweldn e gizvgse anvlgogw ess`stëlo`e iàd`oegi dgsonlanvi`dedg oni e hg`( ln inigltn uwg vgstv`lcg neogssn ezgles ens gizvgcedns ezÿs sg`s igsgs dg onltvetndg tvefehmn,
E vgstv`ãïn dg sg`s igsgs( `iznste zghe gizvgse( lïn sgonlawldg oni oevëlo`e( tgldn gi q`ste uwg zeve uwg sg aehggi owizv`igltn dg oevëlo`e n tvefehmednv tgi uwg gstev
eizevedn zghn fglga`o`n( ies zeve teltn( n tvefehmednv tgiuwg tgv eogssn en s`stgie( n uwg lïn sg onedwle oni n oesngi uwgstïn,
Gsteldn( znvteltn( ln oeizn dg `lo`dëlo`e dn onlog`tn dg
vgiwlgveãïn g lïn meqgldn d`szglse hgceh zeve ̀ lo`dëlo`e dgonltv`fw`ã÷gs zvgq`dglo`åv`es
snfvg te`s qgvfes( ln zgvéndn nfkgtn dn zvgsgltg helãeigltn(onlanvig kå eleh`sedn( dgqg zgvs`st`v n helãeigltn
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 25/26
ECV N
@ LDÛ_
TV@E� Evt, 66 E, E onltv`fw`ãïn dgq`de zghe
ecvn`ldûstv`e( dga`l`de( zeve ns gag`tns
dgste Hg`( onin sgldn n zvndwtnv vwvehzgssne kwvéd`oe owke et`q`dedg gonlôi`oesgke e `ldwstv`eh`{eãïn dg zvndwãïnzvÿzv`e nw dg zvndwãïn zvÿzv`e g eduw`v`de
dg tgvog`vns( `lo`dgltg snfvg n qehnv devgog`te fvwte zvnqgl`gltg deonigvo`eh`{eãïn de zvndwãïn( giswfst`tw`ãïn ês zvgq`stes lns `lo`sns @ g @@
dn evt, 66 dgste Hg`( à dg;
5/9/2018 Dr. Elias Sampaio - Questões relevantes CARF - slidepdf.com
http://slidepdf.com/reader/full/dr-elias-sampaio-questoes-relevantes-carf 26/26
�ONLTV@FW@Ã×G_ ZVGQ@DGLO@ÅV@E_, ECVN@LDÛ_TV@E, LÏNGLUWEDVEIGLTN,
�Zeve n gluwedveigltn le onld`ãïn dg Ecvn`ldûstv`e( ae{)sg
lgogssåv`e e onizvnqeãïn dg sg tvetev dg zvndwtnv vwvehzgssne kwvéd`oe owke et`q`dedg gonlôi`oe à e `ldwstv`eh`{eãïndg zvndwãïn vwveh zvÿzv`e nw dg zvndwãïn zvÿzv`e g eduw`v`dedg tgvog`vns( ehài dg dgsglqnhqgv dwes et`q`dedgs gi wiigsin gizvggld`igltn gonlôi`on oni dgzevteigltns(
d`q`s÷gs nw sgtnvgs vwveh g `ldwstv`eh d`st`ltns,�N vgc`ig swfst`twt`qn zvgq`stn ln evt`cn 66)E de Hg` l»=,656.5005( oni e vgdeãïn dede zghe Hg` l» 5:,671.6::5(efvelcg e ecvn`ldûstv`e( uwg znv dga`l`ãïn hgceh tvete)sg dg
zvndwtnv vwveh uwg `ldwstv`eh`{e e swe zvÿzv`e zvndwãïn nw(e`lde( snie e gste e dg tgvog`vns,
�E ̀ ldwstv`eh`{eãïn dg zvndwãïn zvÿzv`e de gizvgse à`ls`cl`a`oeltg sg onizevede oni e eduw`v`de dg tgvog`vns, Lïnoeveotgv`{ede e onld`ãïn dg ecvn`ldûstv`e,