{"id":6170,"date":"2018-09-06T11:58:57","date_gmt":"2018-09-06T14:58:57","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=6170"},"modified":"2018-09-06T11:58:57","modified_gmt":"2018-09-06T14:58:57","slug":"carf-aprova-21-novas-sumulas","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2018\/09\/06\/carf-aprova-21-novas-sumulas\/","title":{"rendered":"CARF aprova 21 novas s\u00famulas"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/07\/RFB-logo-blog.jpeg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6063 alignright\" src=\"http:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2018\/07\/RFB-logo-blog.jpeg\" alt=\"\" width=\"128\" height=\"96\" \/><\/a>Em 3 de setembro foi realizada sess\u00e3o extraordin\u00e1ria, reuni\u00e3o do Pleno e das Turmas da C\u00e2mara Superior de Recursos Fiscais do Conselho Administrativo de Recursos Fiscais (CARF), em que se procedeu \u00e0 an\u00e1lise e \u00e0 vota\u00e7\u00e3o das propostas de edi\u00e7\u00e3o, revis\u00e3o e cancelamento de s\u00famulas. Ap\u00f3s a delibera\u00e7\u00e3o, foram aprovados 21 novos enunciados, revisadas 9 s\u00famulas existentes, e cancelada a S\u00famula CARF n\u00ba 98. Onze propostas de novas s\u00famulas foram rejeitadas, entre elas a que tratava da indedutibilidade da amortiza\u00e7\u00e3o de \u00e1gio interno.<\/p>\n<p style=\"text-align: justify;\">As s\u00famulas do CARF s\u00e3o de observ\u00e2ncia obrigat\u00f3ria pelos membros dos colegiados do \u00d3rg\u00e3o. Ademais, h\u00e1, no Regimento do CARF, v\u00e1rios dispositivos que aceleram a solu\u00e7\u00e3o de lit\u00edgios quando a mat\u00e9ria discutida \u00e9 objeto de s\u00famula. Nesse sentido, n\u00e3o cabe recurso especial de decis\u00e3o que adote entendimento de s\u00famula; as decis\u00f5es que contrariam s\u00famula n\u00e3o podem servir como paradigma para recurso especial; e os lit\u00edgios cuja mat\u00e9ria s\u00e3o objetos de s\u00famula podem ser julgados em sess\u00f5es n\u00e3o presenciais, realizadas por videoconfer\u00eancia ou tecnologia similar.<\/p>\n<p style=\"text-align: justify;\">A edi\u00e7\u00e3o de novas s\u00famulas do CARF encontra-se em conson\u00e2ncia com o objetivo estrat\u00e9gico da Receita Federal de reduzir lit\u00edgios, com \u00eanfase na preven\u00e7\u00e3o. Nesse sentido, a Receita Federal participou ativamente do projeto do CARF de edi\u00e7\u00e3o e revis\u00e3o das s\u00famulas, por meio do encaminhamento de propostas de novas s\u00famulas e de revis\u00e3o das existentes, e de an\u00e1lise das propostas apresentadas pelos conselheiros, pela Procuradoria-Geral da Fazenda Nacional (PGFN) e pelas confedera\u00e7\u00f5es representativas de categorias econ\u00f4micas.<\/p>\n<p style=\"text-align: justify;\">As novas s\u00famulas e as revis\u00f5es aprovadas entrar\u00e3o em vigor na data de sua publica\u00e7\u00e3o no Di\u00e1rio Oficial da Uni\u00e3o, quando o CARF passar\u00e1 a contar com 126 s\u00famulas, das quais 75 possuem efeito vinculante para toda a Administra\u00e7\u00e3o Tribut\u00e1ria por terem sido aprovadas por ato do Ministro da Fazenda.<\/p>\n<p>Conhe\u00e7a as s\u00famulas clicando <a class=\"internal-link\" title=\"\" href=\"http:\/\/idg.receita.fazenda.gov.br\/noticias\/ascom\/2018\/setembro\/arquivos-e-imagens\/sumulas-aprovadas-em-sessao-extraordinaria.pdf\" target=\"_blank\" rel=\"noopener\">aqui<\/a>.<\/p>\n<p>Fonte: <a href=\"http:\/\/idg.receita.fazenda.gov.br\/noticias\/ascom\/2018\/setembro\/carf-aprova-21-novas-sumulas\" target=\"_blank\" rel=\"noopener\">Receita Federal<\/a><\/p>\n<hr \/>\n<p style=\"text-align: center;\"><span style=\"color: #ff0000;\"><strong>IMPORTANTE:\u00a0<\/strong><\/span>Em\u00a0junho passado o Ministro da Fazenda atribui efeito vinculante a s\u00famulas do CARF &#8211; <strong>Confira <a href=\"http:\/\/alcantara.pro.br\/portal\/2018\/06\/11\/ministro-da-fazenda-atribui-efeito-vinculante-a-sumulas-do-carf\/\">AQUI<\/a><\/strong><\/p>\n<hr \/>\n<p style=\"text-align: center;\">\n","protected":false},"excerpt":{"rendered":"<p>Em 3 de setembro foi realizada sess\u00e3o extraordin\u00e1ria, reuni\u00e3o do Pleno e das Turmas da<\/p>\n","protected":false},"author":1,"featured_media":6063,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,17,165,169,188],"tags":[],"class_list":["post-6170","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-contabil-tributaria","category-c42-auditoria-fiscal","category-c50-processo-adm-tributario","category-receita-federal","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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