AULA 2 - GESTÃO JURÍDICA DOS TRIBUTOS
Autor: Breno Achete Mendes | Publicado: 2010-12-12T15:35:00-02:00

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AULA 2sábado, 11 de dezembro de 201008:39
4. PROCESSO TRIBUÁRIO ADMINISTRATIVO FEDERAL
1) FISCALIZAÇÃO2) CONSTITUIÇÃO DO CRÉDITO TRIBUTÁRIO3) RESISTÊNCIA A PRETENSÃO FISCAL4) INSTRUÇÃO PROCESSUAL5) JULGAMENTO6) FASE RECURSAL
1ª FASE: FISCALIZAÇÃODecreto nº 70.235/1972 - Artigo 7ºPortaria RFB nº 11.371/2007 - Mandado de Procedimento Fiscal (MPF-F; MPF-D; MPF-E)
2ª FASE: CONSTITUIÇÃO DO CRÉDITO TRIBUTÁRIOLançamento:a) por declaração;b) por homologação (auto lançamento)c)&nbsp; de ofício --&gt; modalidade aplicada a constituição do crédito tributário via fiscalização
3ª FASE: RESISTÊNCIA A PRETENSÃO FISCALPossibilidades:a) Pagarb) Parcelarc) Apresentar impugnação--&gt; início da fase contenciosa do processo administrativo↘ IMPUGNAÇÃO·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Endereçamento (autoridade competente: 1ª DRJ; 2ª CARF; 3ª CSRF - CARF)·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Qualificação das partes·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fatos e fundamentos jurídicos·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Protestos para produção de provas (especificar)
4ª FASE: INSTRUÇÃO PROCESSUALProva testemunhal: devidamente demonstrada a sua necessidadeProva pericial: indicação do assistente técnico + apresentação prévia do laudo
5ª FASE: JULGAMENTODecisões --&gt; Fundamento/MotivoAI →norma jurídica individual concreta =&gt; enfrentamento da "norma":·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Validade/Invalidade --&gt; competência e procedimento da formação da norma·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Universabilidade das razões de decidir --&gt; motivo que fundamentou o AI não é um motivo universalizado
6ª FASE: RECURSALA) ImpugnaçãoB) Recurso Voluntário (pelo Contribuinte) ou Recurso de Ofício (pelo Fisco)C) Recurso Ordinário - CARFD) Recurso Especial - CSRF (CARF) 
- - - - - - - - - - - - - - - - - - - - - - - - - -- PROCESSO DE CONSULTA·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Profissionais liberais (advogado) = isenção de responsabilidade profissional·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cabimento: dúvida sobre interpretação de norma jurídica tributária·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Vincula a administração ao entendimento externado·&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Possibilidade de denúncia espontânea pelo contribuinte (até 30 dias após resultado da consulta)- - - - - - - - - - - - - - - - - - - - - - - - - - -
QUESTÕES CONTROVERTIDASA) Revisão pelo Ministério da FazendaB) Revisão pelo Poder JudiciárioC) Concomitância com processo judicialD) Controle de constitucionalidade no PAF -&gt; impossibilidade de arguição de inconstitucionalidadeE) Arrolamento de bens e direitos