{"id":11064,"date":"2023-10-20T00:00:21","date_gmt":"2023-10-20T00:00:21","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=11064"},"modified":"2024-12-17T16:31:08","modified_gmt":"2024-12-17T16:31:08","slug":"dica-onde-encontrar-jurisprudencia-fraudes-contabeis","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2023\/10\/20\/dica-onde-encontrar-jurisprudencia-fraudes-contabeis\/","title":{"rendered":"Dica: Onde encontrar jurisprud\u00eancia sobre repercuss\u00e3o tribut\u00e1ria de fraudes cont\u00e1beis"},"content":{"rendered":"<p style=\"text-align: right;\">Por Alexandre Alcantara<br \/>\n<span style=\"font-size: 10pt;\">Atualizado em 25.10.2023<\/span><\/p>\n<p>Utilizo bastantes os mecanismos de buscas dos tribunais administrativos das secretarias de fazendas estaduais para acompanhar a tend\u00eancia dos julgadores sobre quest\u00f5es de natureza cont\u00e1bil. Isso foi bastante \u00fatil quando eu estava buscando exemplos de decis\u00f5es para ilustrar os tipos de fraudes cont\u00e1beis mais recorrentes para apresentar em nosso livro &#8220;<strong>Fraudes Cont\u00e1beis \u2013 Repercuss\u00f5es Tribut\u00e1rias \u2013 Enfoque no ICMS<\/strong>&#8221; (<a href=\"http:\/\/alcantara.pro.br\/portal\/livro-fraudes-contabeis\/\" target=\"_blank\" rel=\"noopener noreferrer\">conhe\u00e7a o livro aqui<\/a>)<\/p>\n<p>Confira dois portais que disponibilizam um bom mecanismo de busca.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabela de conte\u00fado\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/10\/20\/dica-onde-encontrar-jurisprudencia-fraudes-contabeis\/#Receita_Federal\" >Receita Federal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/alcantara.pro.br\/portal\/2023\/10\/20\/dica-onde-encontrar-jurisprudencia-fraudes-contabeis\/#Minas_Gerais\" >Minas Gerais<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Receita_Federal\"><\/span>Receita Federal<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">O Conselho Administrativo de Recursos Fiscais (Carf) conta com\u00a0 uma ferramenta para pesquisa de Ac\u00f3rd\u00e3os e Resolu\u00e7\u00f5es, denominada <strong>VER<\/strong>. Al\u00e9m de muito mais \u00e1gil, possibilita a busca por palavras, n\u00famero de processo, turmas, c\u00e2maras, se\u00e7\u00e3o, mat\u00e9ria, entre outros.\u00a0A ferramenta possibilita ainda, de forma r\u00e1pida, a escolha de diversos filtros (busca facetada), tornando o resultado mais eficiente. Tamb\u00e9m \u00e9 poss\u00edvel filtrar pelo nome do relator, ano da sess\u00e3o, ano da publica\u00e7\u00e3o, ementa, tipo de recurso e recorrente. Todas as decis\u00f5es que est\u00e3o no site do \u00f3rg\u00e3o j\u00e1 constam tamb\u00e9m na base de dados da plataforma, totalizando mais de 343 mil documentos.<\/p>\n<blockquote><p>Veja <a href=\"https:\/\/acordaos.economia.gov.br\/solr\/acordaos2\/browse\/\" target=\"_blank\" rel=\"noopener\"><strong>AQUI<\/strong> <\/a>a nova plataforma <strong>VER<\/strong> de Consulta do CARF<\/p><\/blockquote>\n<hr \/>\n<h3><span class=\"ez-toc-section\" id=\"Minas_Gerais\"><\/span>Minas Gerais<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A SEFAZ Minas Gerais tem um excelente mecanismo de acompanhamento de processos disponibilizado pelo seu Conselho de Contribuintes.<\/p>\n<p>No v\u00eddeo a seguir a explica\u00e7\u00e3o sobre como funciona<\/p>\n<p style=\"text-align: center;\"><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/p4yi7-3Zzus\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>No site do Conselho, ap\u00f3s realizar o cadastro \u00e9 poss\u00edvel escolher as tags tem\u00e1ticas para acompanhar<\/p>\n<blockquote><p><a href=\"http:\/\/ccmg.fazenda.mg.gov.br\/push\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/ccmg.fazenda.mg.gov.br\/push<\/a><\/p><\/blockquote>\n<p>J\u00e1 me cadastrei para receber notifica\u00e7\u00f5es sobre julgamento de v\u00e1rias infra\u00e7\u00f5es relacionadas \u00e0 fraudes cont\u00e1beis. Agora \u00e9 s\u00f3 esperar os avisos sobre estes novos julgamentos de autos de infra\u00e7\u00e3o relacionados \u00e0 tem\u00e1tica do nosso interesse.\u00a0Na imagem a seguir as tags relacionadas \u00e0s infra\u00e7\u00f5es que selecionei para acompanhar.<\/p>\n<p><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/SEFAZ-MG-AI-Contabeis-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7202 size-full\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/SEFAZ-MG-AI-Contabeis-1.png\" alt=\"\" width=\"804\" height=\"471\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/SEFAZ-MG-AI-Contabeis-1.png 804w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/SEFAZ-MG-AI-Contabeis-1-300x176.png 300w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/SEFAZ-MG-AI-Contabeis-1-768x450.png 768w\" sizes=\"auto, (max-width: 804px) 100vw, 804px\" \/><\/a><\/p>\n<p>A seguir um exemplo de e-mail enviado como notifica\u00e7\u00e3o de publica\u00e7\u00e3o de Ac\u00f3rd\u00e3o, considerando as op\u00e7\u00f5es de mat\u00e9ria selecionada.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-11306\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/10\/sefaz-mg-modelo-envio-julgado.png\" alt=\"\" width=\"445\" height=\"514\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/10\/sefaz-mg-modelo-envio-julgado.png 609w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/10\/sefaz-mg-modelo-envio-julgado-260x300.png 260w\" sizes=\"auto, (max-width: 445px) 100vw, 445px\" \/><\/p>\n<blockquote><p><span class=\"sigijh_hlt\">Mas tamb\u00e9m \u00e9 poss\u00edvel realizar consultas de Autos de Infr\u00e7\u00e3o cujos ac\u00f3rd\u00e3o j\u00e1 estejam na base de dados de julgados<\/span><\/p><\/blockquote>\n<ul>\n<li><span style=\"color: #ff0000;\"><strong>Caminho 01<\/strong><\/span>: <a href=\"http:\/\/www6.fazenda.mg.gov.br\/sifweb\/\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www6.fazenda.mg.gov.br\/sifweb\/<\/a><\/li>\n<\/ul>\n<p><a href=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/passivo-ficticio-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7204 size-full\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/passivo-ficticio-1.png\" alt=\"\" width=\"820\" height=\"567\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/passivo-ficticio-1.png 820w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/passivo-ficticio-1-300x207.png 300w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2020\/07\/passivo-ficticio-1-768x531.png 768w\" sizes=\"auto, (max-width: 820px) 100vw, 820px\" \/><\/a><\/p>\n<ul>\n<li><span style=\"color: #ff0000;\"><strong>Caminho 02<\/strong><\/span>: <a href=\"http:\/\/www.fazenda.mg.gov.br\/secretaria\/conselho_contribuintes\/\" target=\"_blank\" rel=\"noopener\">http:\/\/www.fazenda.mg.gov.br\/secretaria\/conselho_contribuintes\/<\/a><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11246\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/10\/SEFAZMG-CAMINHO2.png\" alt=\"\" width=\"869\" height=\"469\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/10\/SEFAZMG-CAMINHO2.png 869w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/10\/SEFAZMG-CAMINHO2-300x162.png 300w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2023\/10\/SEFAZMG-CAMINHO2-768x414.png 768w\" sizes=\"auto, (max-width: 869px) 100vw, 869px\" \/><\/p>\n<hr \/>\n<p style=\"text-align: center;\"><a href=\"https:\/\/alcantara.pro.br\/portal\/livro-fraudes-contabeis\/\" target=\"_blank\" rel=\"noopener\">Conhe\u00e7a o nosso livro sobre Fraudes Cont\u00e1beis<\/a><a href=\"https:\/\/alcantara.pro.br\/portal\/livro-fraudes-contabeis\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-11542 size-full\" src=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/05\/banner-livro-fraudescontabeis.png\" alt=\"\" width=\"778\" height=\"292\" srcset=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/05\/banner-livro-fraudescontabeis.png 778w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/05\/banner-livro-fraudescontabeis-300x113.png 300w, https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/05\/banner-livro-fraudescontabeis-768x288.png 768w\" sizes=\"auto, (max-width: 778px) 100vw, 778px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Alexandre Alcantara Atualizado em 25.10.2023 Utilizo bastantes os mecanismos de buscas dos tribunais administrativos<\/p>\n","protected":false},"author":1,"featured_media":10613,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,102,238,169],"tags":[],"class_list":["post-11064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-fraudes","category-minas-gerais","category-receita-federal"],"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/11064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=11064"}],"version-history":[{"count":16,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/11064\/revisions"}],"predecessor-version":[{"id":13301,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/11064\/revisions\/13301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/10613"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=11064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=11064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=11064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}