{"version":"1.0","provider_name":"Aureum Advocacia","provider_url":"https:\/\/aureum.adv.br\/inicio","author_name":"bruna","author_url":"https:\/\/aureum.adv.br\/inicio\/author\/bruna\/","title":"CARF decide manter a concomit\u00e2ncia de multas - Aureum Advocacia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"dHdlnVDY5a\"><a href=\"https:\/\/aureum.adv.br\/inicio\/2023\/11\/23\/elementor-5317\/\">CARF decide manter a concomit\u00e2ncia de multas<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aureum.adv.br\/inicio\/2023\/11\/23\/elementor-5317\/embed\/#?secret=dHdlnVDY5a\" width=\"600\" height=\"338\" title=\"&#8220;CARF decide manter a concomit\u00e2ncia de multas&#8221; &#8212; Aureum Advocacia\" data-secret=\"dHdlnVDY5a\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/aureum.adv.br\/inicio\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2023\/11\/POSTS-e-NEWS-10.jpg","thumbnail_width":1080,"thumbnail_height":1080,"description":"A 2\u00aa Turma da C\u00e2mara Superior do Carf decidiu por unanimidade manter a aplica\u00e7\u00e3o simult\u00e2nea da multa isolada e da multa de of\u00edcio. De acordo com a turma, essas penalidades s\u00e3o destinadas a condutas distintas: a primeira \u00e9 relacionada \u00e0 falta de pagamento das estimativas mensais do IRPJ e da CSLL, enquanto a segunda est\u00e1 ligada ao n\u00e3o pagamento destes impostos no ajuste anual. Esta quest\u00e3o tem gerado resultados diferentes entre as turmas e composi\u00e7\u00f5es do CARF. Recentemente, na an\u00e1lise do processo da OSX Brasil, a 1\u00aa Turma rejeitou a concomit\u00e2ncia por 5 votos a 3, ao passo que a 3\u00aa Turma manteve por unanimidade em processos da Metso Outotec Brasil Ind\u00fastria e Com\u00e9rcio Ltda. Vale mencionar que&hellip;"}