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-sobre-recursos-restituiveis-em-conta-corrente-do-grupo-3302-015193/2026-11-08https://santosadv.com/jurisprudencia/carf-corrige-omissao-e-reconhece-cofins-paga-indevidamente-na-importacao-3201-012587/2026-11-08https://santosadv.com/jurisprudencia/carf-admite-imputar-creditos-confirmados-em-processos-relacionados-3201-012599/2026-11-08https://santosadv.com/jurisprudencia/carf-afasta-csll-de-incentivo-de-icms-de-2003-1002-003848/2026-11-08https://santosadv.com/jurisprudencia/carf-csrf-afasta-depreciacao-nao-contabilizada-no-custo-de-bem-do-lucro-presumido-9101-007445/2026-11-08https://santosadv.com/jurisprudencia/carf-csrf-mantem-glosa-de-despesas-em-circuito-financeiro-para-consumir-prejuizos-9101-007439/2026-11-08https://santosadv.com/jurisprudencia/carf-nega-credito-de-seguradora-sem-prova-de-indenizacoes-dedutiveis-3003-002596/2026-11-08https://santosadv.com/jurisprudencia/carf-reduz-base-de-importacao-de-servicos-a-parcela-exigida-e-remetida-3002-003816/2026-11-08https://santosadv.com/jurisprudencia/carf-afasta-cobranca-de-notas-canceladas-e-mantem-multa-de-estimativas-1102-001720/2026-11-08https://santosadv.com/jurisprudencia/carf-cancela-glosas-de-agio-e-multas-em-duas-aquisicoes-1101-001697/2026-11-08https://santosadv.com/jurisprudencia/carf-reconhece-cide-indevida-comprovada-em-diligencia-3001-003625/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-glosas-de-agio-e-exclui-qualificacao-de-uma-multa-1301-007843/2026-11-08https://santosadv.com/jurisprudencia/carf-anula-negativa-de-credito-de-exportacao-fundada-em-premissas-falsas-3002-003790/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-equiparacao-de-fii-e-cancela-ajustes-a-valor-justo-1301-007842/2026-11-08https://santosadv.com/jurisprudencia/carf-afasta-ajustes-de-transferencia-e-glosa-de-reserva-de-subvencoes-1201-007230/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-subcapitalizacao-na-austria-e-cancela-outras-glosas-financeiras-1301-007840/2026-11-08https://santosadv.com/jurisprudencia/carf-admite-parcela-de-imposto-estrangeiro-e-mantem-outras-exigencias-1301-007839/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-prl-60-em-medicamentos-importados-a-granel-1401-007580/2026-11-08https://santosadv.com/jurisprudencia/carf-admite-custos-de-sucata-com-operacao-real-e-boa-fe-comprovadas-1402-007430/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-lucros-externos-e-reconhece-prejuizos-para-compensacao-1401-007579/2026-11-08https://santosadv.com/jurisprudencia/carf-admite-agio-em-aquisicao-independente-estruturada-por-fundo-1401-007574/2026-11-08https://santosadv.com/jurisprudencia/carf-exclui-subvencoes-do-fomentar-de-lancamentos-federais-1402-007433/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-agio-glosado-e-distingue-responsabilidade-de-administradores-1402-007423/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-glosas-de-perdas-em-creditos-e-afasta-ajuste-de-base-negativa-1201-007223/2026-11-08https://santosadv.com/jurisprudencia/carf-nega-aliquota-zero-a-fundo-exclusivo-sem-todos-os-requisitos-1102-001694/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-glosa-de-juros-em-circuito-de-recursos-e-reduz-multa-1101-001691/2026-11-08https://santosadv.com/jurisprudencia/carf-afasta-responsabilidade-de-terceiros-apos-transacao-do-contribuinte-1101-001696/2026-11-08https://santosadv.com/jurisprudencia/carf-afasta-um-agio-mantem-outro-e-reduz-multa-a-75-1101-001694/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-encargos-de-irrf-em-lucros-pagos-a-nao-socios-1202-001715/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-cobranca-sobre-scps-formais-e-reduz-multa-para-100-1202-001709/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-glosa-de-participacoes-de-administradores-em-2012-1002-003858/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-classificacao-fiscal-de-kit-de-concentrado-de-refrigerantes-3302-015118/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-ipi-em-distribuicao-simulada-e-reduz-multa-qualificada-3101-004083/2026-11-08https://santosadv.com/jurisprudencia/carf-cancela-glosas-de-agio-e-juros-de-debentures-em-aquisicao-1302-007478/2026-11-08https://santosadv.com/jurisprudencia/carf-cancela-credito-complementar-de-agio-e-acolhe-decadencia-parcial-1302-007479/2026-11-08https://santosadv.com/jurisprudencia/carf-preserva-decadencia-e-afasta-glosa-de-agio-em-reorganizacao-1401-007566/2026-11-08https://santosadv.com/jurisprudencia/carf-aplica-minimos-de-bebidas-frias-e-exclui-icms-por-sentenca-3102-002910/2026-11-08https://santosadv.com/jurisprudencia/carf-exclui-rateios-matriz-e-afac-comprovado-da-cobranca-de-iof-3201-012513/2026-11-08https://santosadv.com/jurisprudencia/carf-anula-auto-que-ignorou-creditos-na-apuracao-nao-cumulativa-3302-015070/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-drawback-sem-prova-de-vinculo-fisico-e-documental-3002-003663/2026-11-08https://santosadv.com/jurisprudencia/carf-nega-credito-de-ipi-de-coque-usado-como-combustivel-3002-003730/2026-11-08https://santosadv.com/jurisprudencia/carf-cancela-cobranca-sobre-recuperacao-de-custos-na-revenda-de-veiculos-3102-002884/2026-11-08https://santosadv.com/jurisprudencia/carf-admite-creditos-de-servicos-editoriais-e-mantem-glosa-de-depreciacao-3202-002779/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-irrf-em-investimento-estrangeiro-e-reduz-multa-a-75-1202-001669/2026-11-08https://santosadv.com/jurisprudencia/carf-admite-agio-com-proposito-negocial-alem-da-economia-tributaria-1301-007811/2026-11-08https://santosadv.com/jurisprudencia/carf-distingue-receita-ja-tributada-e-estrutura-irregular-de-scp-1402-007397/2026-11-08https://santosadv.com/jurisprudencia/carf-aplica-decisao-judicial-e-cancela-multa-por-ocultacao-na-importacao-3402-012718/2026-11-08https://santosadv.com/jurisprudencia/carf-admite-deducao-de-agio-amortizado-contabilmente-antes-da-incorporacao-1402-007390/2026-11-08https://santosadv.com/jurisprudencia/carf-restabelece-area-produtiva-no-itr-de-2015-com-prova-documental-2102-003809/2026-11-08https://santosadv.com/jurisprudencia/carf-reconhece-area-agricola-no-itr-de-2016-sem-nova-diligencia-2102-003810/2026-11-08https://santosadv.com/jurisprudencia/carf-admite-deducao-de-iof-de-emprestimos-entre-empresas-do-grupo-1102-001671/2026-11-08https://santosadv.com/jurisprudencia/carf-admite-fungibilidade-no-drawback-em-julgamento-de-2004-3402-012599/2026-11-08https://santosadv.com/jurisprudencia/carf-cancela-apenas-parcela-de-drawback-fundada-em-vinculo-fisico-3402-012601/2026-11-08https://santosadv.com/jurisprudencia/carf-csrf-exige-prova-da-destinacao-essencial-de-imovel-rural-para-imunidade-9202-011776/2026-11-08https://santosadv.com/jurisprudencia/carf-reconhece-creditos-e-exclui-icms-presumido-de-pis-e-cofins-de-2008-3401-002009/2026-11-08https://santosadv.com/jurisprudencia/carf-cancela-glosas-de-dois-agios-e-mantem-plr-de-administradores-1301-007742/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-ganho-de-capital-em-incorporacao-de-sociedade-1402-007247/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-glosa-de-jcp-calculado-sobre-patrimonio-inflado-por-agio-1402-007237/2026-11-08https://santosadv.com/jurisprudencia/carf-admite-credito-de-garantia-e-nega-bonus-e-comissoes-3301-014413/2026-11-08https://santosadv.com/jurisprudencia/carf-afasta-cide-em-rateio-de-custos-e-remessas-autorais-examinadas-3401-013921/2026-11-08https://santosadv.com/jurisprudencia/carf-cancela-cide-sobre-rateio-de-custos-em-processo-de-2014-3401-013920/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-praca-como-mercado-em-cobranca-historica-de-ipi-3202-002366/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-multa-com-discussao-sobre-prova-independente-3302-014929/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-iof-apurado-pelos-saldos-devedores-diarios-3102-003184/2026-11-08https://santosadv.com/jurisprudencia/carf-anula-autuacao-da-matriz-por-fatos-atribuidos-as-filiais-3402-012328/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-glosas-de-logistica-e-servicos-no-segundo-trimestre-de-2018-3102-002997/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-glosas-logisticas-no-quarto-trimestre-de-2018-3102-003003/2026-11-08https://santosadv.com/jurisprudencia/carf-csrf-mantem-tributacao-de-aplicacoes-das-reservas-tecnicas-de-seguradora-9303-016018/2026-11-08https://santosadv.com/jurisprudencia/carf-mantem-tributacao-de-subvencoes-distribuidas-por-equivalencia-patrimonial-1402-007098/2026-11-08