{"id":5214,"date":"2019-10-31T11:30:11","date_gmt":"2019-10-31T14:30:11","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=5214"},"modified":"2019-10-31T12:05:40","modified_gmt":"2019-10-31T15:05:40","slug":"tributos-e-contribuicoes-federais-previdenciaria-criado-grupo-de-trabalho-para-regulamentar-a-transacao-por-adesao-no-contencioso-tributario-prevista-na-medida-provisoria-no-899-2019","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2019\/10\/31\/tributos-e-contribuicoes-federais-previdenciaria-criado-grupo-de-trabalho-para-regulamentar-a-transacao-por-adesao-no-contencioso-tributario-prevista-na-medida-provisoria-no-899-2019\/","title":{"rendered":"TRIBUTOS E CONTRIBUI\u00c7\u00d5ES FEDERAIS\/PREVIDENCI\u00c1RIA &#8211; CRIADO GRUPO DE TRABALHO PARA REGULAMENTAR A TRANSA\u00c7\u00c3O POR ADES\u00c3O NO CONTENCIOSO TRIBUT\u00c1RIO, PREVISTA NA MEDIDA PROVIS\u00d3RIA N\u00ba 899\/2019"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Portaria PGFN n\u00ba 8.304\/2019 &#8211; DOU 1 de 31.10.2019.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Procuradoria-Geral da Fazenda Nacional (PGFN) constituiu grupo de trabalho para propor a regulamenta\u00e7\u00e3o de sua atua\u00e7\u00e3o na Transa\u00e7\u00e3o por Ades\u00e3o no Contencioso Tribut\u00e1rio de Relevante e Disseminada Controv\u00e9rsia Jur\u00eddica, prevista no Cap\u00edtulo III da Medida Provis\u00f3ria n\u00ba 899\/2019.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Os coordenadores do grupo de trabalho, representados pela Procuradora-Geral Adjunta de Consultoria e Estrat\u00e9gia da Representa\u00e7\u00e3o Judicial e Administrativa Tribut\u00e1ria (PGACET) e pelo Procurador-Geral Adjunto de Consultoria Tribut\u00e1ria e Previdenci\u00e1ria (PGACTP), apresentar\u00e3o ao Procurador-Geral da Fazenda Nacional, t\u00e3o logo seja poss\u00edvel, proposta de prazo para conclus\u00e3o das atividades do grupo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">De acordo com as informa\u00e7\u00f5es divulgadas no site da PGFN (http:\/\/www.pgfn.fazenda.gov.br), as transa\u00e7\u00f5es no contencioso tribut\u00e1rio poder\u00e3o encerrar centenas de milhares de processos no Conselho Administrativo de Recursos Fiscais (Carf) e outros garantidos por seguro e cau\u00e7\u00e3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A transa\u00e7\u00e3o por ades\u00e3o no contencioso tribut\u00e1rio tem como principais caracter\u00edsticas:<\/span><\/p>\n<table style=\"width: 111%;\" width=\"111%\">\n<tbody>\n<tr>\n<td style=\"text-align: left; width: 25%; border-style: solid; border-color: #1c1818;\" width=\"25%\"><span style=\"font-family: arial, helvetica, sans-serif;\">Premissas<\/span><\/td>\n<td style=\"text-align: left; width: 74%; border-style: solid; border-color: #1c1818;\" width=\"74%\"><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; devedores cujas d\u00edvidas est\u00e3o em fase de discuss\u00e3o no \u00e2mbito do contencioso tribut\u00e1rio administrativo ou judicial, em casos cujas controv\u00e9rsias s\u00e3o consideradas relevantes e disseminadas;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; sempre envolver\u00e1 concess\u00f5es rec\u00edprocas entre as partes.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 25%; border-style: solid; border-color: #1c1818;\" width=\"25%\"><span style=\"font-family: arial, helvetica, sans-serif;\">Condi\u00e7\u00f5es pass\u00edveis de negocia\u00e7\u00e3o<\/span><\/td>\n<td style=\"text-align: left; width: 74%; border-style: solid; border-color: #1c1818;\" width=\"74%\"><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; edital poder\u00e1 prever descontos e prazo de at\u00e9 84 meses para pagamento;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; abrange o contencioso administrativo e o judicial;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; reduz substancialmente os custos do lit\u00edgio.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 25%; border-style: solid; border-color: #1c1818;\" width=\"25%\"><span style=\"font-family: arial, helvetica, sans-serif;\">Limites nas condi\u00e7\u00f5es de negocia\u00e7\u00e3o<\/span><\/td>\n<td style=\"text-align: left; width: 74%; border-style: solid; border-color: #1c1818;\" width=\"74%\"><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; necessariamente por Edital, que conter\u00e1 as teses abrangidas pelas transa\u00e7\u00f5es no contencioso tribut\u00e1rio e as condi\u00e7\u00f5es para ades\u00e3o;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; n\u00e3o poder\u00e1 contrariar decis\u00e3o judicial definitiva;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; n\u00e3o autorizar\u00e1 a restitui\u00e7\u00e3o de valores j\u00e1 pagos ou compensados.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ainda segundo a PGFN, a transa\u00e7\u00e3o prevista na Medida Provis\u00f3ria n\u00ba 899\/2019 , apresenta-se sob duas formas, \u201co instituto das transa\u00e7\u00f5es na cobran\u00e7a da d\u00edvida ativa e das transa\u00e7\u00f5es no contencioso tribut\u00e1rio\u201d, e \u201cainda depende de regulamenta\u00e7\u00e3o por meio de normas infralegais, que est\u00e3o em fase de elabora\u00e7\u00e3o e ser\u00e3o publicadas em breve\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Portaria PGFN n\u00ba 8.304\/2019 &#8211; DOU 1 de 31.10.2019).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: Editorial IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Portaria PGFN n\u00ba 8.304\/2019 &#8211; 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