{"id":6129,"date":"2019-10-24T10:45:07","date_gmt":"2019-10-24T13:45:07","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/csrf-acordao-n-9101-004-384-denuncia-espontanea-nao-extensao-a-compensacao\/"},"modified":"2019-11-01T14:46:05","modified_gmt":"2019-11-01T17:46:05","slug":"csrf-acordao-n-9101-004-384-denuncia-espontanea-nao-extensao-a-compensacao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/csrf-acordao-n-9101-004-384-denuncia-espontanea-nao-extensao-a-compensacao\/","title":{"rendered":"CSRF &#8211; AC\u00d3RD\u00c3O N. 9101-004.384 &#8211; DEN\u00daNCIA ESPONT\u00c2NEA &#8211; N\u00c3O EXTENS\u00c3O \u00c0 COMPENSA\u00c7\u00c3O"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Pelo mencionado ac\u00f3rd\u00e3o, publicado em 01\/10\/19, a 1\u00aa Turma da C\u00e2mara Superior de Recursos Especiais &#8211; CSRF, decidiu por unanimidade, que para fins de den\u00fancia espont\u00e2nea a compensa\u00e7\u00e3o tribut\u00e1ria, sujeita a posterior homologa\u00e7\u00e3o, n\u00e3o equivale a pagamento, n\u00e3o se aplicando o afastamento da multa morat\u00f3ria decorrente do adimplemento a destempo, nos seguintes termos:<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\"><em>&#8220;ASSUNTO: NORMAS GERAIS DE DIREITO TRIBUT\u00c1RIO Ano-calend\u00e1rio: 2005 DENUNCIA ESPONT\u00c2NEA. ART 138 DO CTN. DECLARA\u00c7\u00c3O DE COMPENSA\u00c7\u00c3O. INAPLICABILIDADE. Para fins de den\u00fancia espont\u00e2nea, nos termos do art. 138, do CTN, a compensa\u00e7\u00e3o tribut\u00e1ria, sujeita a posterior homologa\u00e7\u00e3o, n\u00e3o equivale a pagamento, n\u00e3o se aplicando, por conseguinte, o afastamento da multa morat\u00f3ria decorrente do adimplemento a destempo.&#8221;<\/em><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n<div id=\"njcdgcofcbnlbpkpdhmlmiblaglnkpnj\"><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-6129","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/6129\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=6129"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/6129\/revisions\/"}],"predecessor-version":[{"id":6130,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/6129\/revisions\/6130\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=6129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=6129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=6129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}