{"id":2358,"date":"2018-09-04T00:00:00","date_gmt":"2018-09-04T03:00:00","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/novas-analises-do-conselho-administrativo-de-recursos-fiscais-carf\/"},"modified":"2018-09-04T00:00:00","modified_gmt":"2018-09-04T03:00:00","slug":"novas-analises-do-conselho-administrativo-de-recursos-fiscais-carf","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/novas-analises-do-conselho-administrativo-de-recursos-fiscais-carf\/","title":{"rendered":"Novas an\u00e1lises do Conselho Administrativo de Recursos Fiscais &#8211;\u00a0CARF"},"content":{"rendered":"<p>Em sess\u00e3o realizada em 03 de setembro, o\u00a0Conselho Administrativo de Recursos Fiscais &#8211;\u00a0CARF analisou 21 s\u00famulas. Dentre as s\u00famulas aprovadas, destacam-se a que determinou a possibilidade de incid\u00eancia de juros de mora sobre a multa de of\u00edcio e a que consolidou a tese de que o M\u00e9todo do Pre\u00e7o de Revenda menos Lucro determinada pela IN 243\/2002 n\u00e3o afronta a Lei 9.430\/1996. De outro lado, dentre as s\u00famulas reprovadas, destacam-se a \u00a0que pretendia a aplica\u00e7\u00e3o da multa de 150% nos casos de omiss\u00e3o simples de receita e a s\u00famula que pretendia caracterizar como ganho de capital a diferen\u00e7a positiva entre o valor das a\u00e7\u00f5es ou quotas de capital recebidas em decorr\u00eancia da transfer\u00eancia do patrim\u00f4nio de entidade sem fins lucrativos. O julgamento ainda n\u00e3o foi publicado.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em sess\u00e3o realizada em 03 de setembro, o\u00a0Conselho Administrativo de Recursos Fiscais &#8211;\u00a0CARF analisou 21 s\u00famulas. Dentre as s\u00famulas aprovadas, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"wds_primary_category":0,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-2358","post","type-post","status-publish","format-standard","hentry","category-artigos"],"_links":{"self":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/2358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/comments?post=2358"}],"version-history":[{"count":0,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/2358\/revisions"}],"wp:attachment":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media?parent=2358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/categories?post=2358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/tags?post=2358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}