| 285
| <![CDATA[<section id="particles-js" class="banner" style="background:url('https://www.tat.ms.gov.br/wp-content/uploads/2023/05/TOPO.png') 50% 50% no-repeat; background-size: cover" alt="banner principal">]]>
|
| 370
| <![CDATA[<p style="text-align: center;">ESTADO DE MATO GROSSO DO SUL<br />
TRIBUNAL ADMINISTRATIVO TRIBUTÁRIO</p>]]>
|
| 372
| <![CDATA[<p style="text-align: left;">PUBLICADO NO D.O.E. 10.102 EM 28/2/2020, PÁG. 8/9.<br />
ACÓRDÃO n. 1/2020 – PROCESSO n. 11/011692/2017 (ALIM n. 34742-E/2017) – RECURSO VOLUNTÁRIO n. 7/2018 – RECORRENTE: Lojas Avenida S.A. – I.E. n. 28.398.377-9 – Campo Grande-MS – ADVOGADOS: Marco Antônio Gomes Behrndt (OAB/SP 173.362), Marcelo Paulo Fortes de Cerqueira (OAB/SP 144.994) e Outros – DECISÃO DE 1ª INSTÂNCIA: Procedente.</p>]]>
|
| 375
| <![CDATA[<p style="text-align: left;">Nos termos das Súmulas n. 7 e 8, o Tribunal Administrativo Tributário (TAT) não tem competência para apreciação de inconstitucionalidade ou de ilegalidade de normas em hipóteses não contempladas pelo art. 102 da Lei n. 2.315, de 2001, impondo-se o não conhecimento do recurso nessa parte.</p>]]>
|
| 376
| <![CDATA[<p style="text-align: left;">Havendo no ALIM a adequada descrição dos fatos, os quais se subsumem ao tipo legal, não prevalece a alegação de nulidade do ato administrativo editado, por falta de motivo, forma ou por cerceamento de defesa, porquanto o sujeito passivo se defende dos fatos que lhe foram imputados.</p>]]>
|
| 377
| <![CDATA[<p style="text-align: left;">Nos termos do art. 28, §1º, I, da Lei n. 2.315, de 2001, as retificações procedidas no ALIM para complementar ou corrigir o enquadramento legal da conduta infracional, ainda que em sede de decisão de primeira instância, não implicam a nulidade dos respectivos atos de lançamento e de imposição de multa, quando, no Auto, houver a suficiência da descrição dos fatos.</p>]]>
|
| 378
| <![CDATA[<p style="text-align: left;">O indeferimento, sob motivação, de pedido de perícia ou diligência formulado pelo autuado não configura cerceamento de defesa a implicar a nulidade da decisão, eis que, nos termos do art. 59 da Lei n. 2.315, de 2001, o julgador tem o dever de indeferir tal pedido, quando entender existentes nos autos elementos suficientes para formar sua livre convicção.</p>]]>
|
| 379
| <![CDATA[<p style="text-align: left;">É de se indeferir pedido de perícia ou diligência quando destinado a apurar fatos vinculados às escriturações comercial ou fiscal, ou relacionados com documentos que estejam ou deveriam estar na posse do sujeito passivo.</p>]]>
|
| 380
| <![CDATA[<p style="text-align: left;">No caso de operações de saída cuja ocorrência se presume com base na aquisição das respectivas mercadorias sem o registro de sua entrada no estabelecimento, prevalece na falta de prova em contrário a respectiva exigência fiscal. Comprovado, porém, que, em relação à parte das mercadorias, a aquisição não se efetivou, não subsiste, quanto a essa parte, a referida presunção.</p>]]>
|
| 381
| <![CDATA[<p style="text-align: left;">ACÓRDÃO<br />
Vistos, relatados e discutidos os autos do Recurso Voluntário n. 7/2018, acordam os membros do Tribunal Administrativo Tributário do Estado de Mato Grosso do Sul, de acordo com a Ata e o Termo de Julgamento, por maioria de votos, contrariando em parte o parecer, pelo conhecimento parcial do recurso voluntário e, na parte conhecida, pelo seu provimento parcial, para reformar em parte a decisão singular. Vencida em parte a Conselheira Relatora.</p>]]>
|
| 383
| <![CDATA[<p style="text-align: left;">Campo Grande-MS, 13 de fevereiro de 2020.</p>]]>
|
| 384
| <![CDATA[<p style="text-align: left;">Cons. Josafá José Ferreira do Carmo – Presidente</p>]]>
|
| 385
| <![CDATA[<p style="text-align: left;">Cons. Ana Lucia Hargreaves Calabria – Relatora</p>]]>
|
| 386
| <![CDATA[<p style="text-align: left;">Cons. Valter Rodrigues Mariano – Redator</p>]]>
|
| 387
| <![CDATA[<p style="text-align: left;">Tomaram parte no julgamento, na sessão de 14.11.2019, os Conselheiros Gigliola Lilian Decarli, Rafael Ribeiro Bento, Ana Paula Duarte Ferreira, Joselaine Boeira Zatorre, Valter Rodrigues Mariano, Bruno Oliveira Pinheiro e Michael Frank Gorski. Presente o representante da PGE, Dr. Renato Maia Pereira.</p>]]>
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| 2864
| <![CDATA[<h6 class="wp-block-heading has-text-color" style="color:#011c39">TRIBUNAL ADMINISTRATIVO TRIBUTÁRIO</h6>]]>
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| 2874
| <![CDATA[<h6 class="wp-block-heading has-text-color" style="color:#011c39">LOCALIZAÇÃO</h6>]]>
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| 2878
| <![CDATA[<iframe src="https://www.google.com/maps/embed?pb=!1m14!1m8!1m3!1d14954.625581666229!2d-54.5572882!3d-20.4382164!3m2!1i1024!2i768!4f13.1!3m3!1m2!1s0x9486e905ace64941%3A0x7a7061f656d8b9f5!2sTribunal%20Administrativo%20Tribut%C3%A1rio%20da%20Secretaria%20Estadual%20de%20Fazenda%20de%20Mato%20Grosso%20do%20Sul!5e0!3m2!1spt-BR!2sbr!4v1683129455612!5m2!1spt-BR!2sbr" width="300" height="250" style="border:0;" allowfullscreen="" loading="lazy" referrerpolicy="no-referrer-when-downgrade"></iframe>]]>
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| 2884
| <![CDATA[<h6 class="wp-block-heading has-text-color" style="color:#011c39">AVALIE NOSSO SITE</h6>]]>
|
| 2889
| <![CDATA[<p style="display: none;"><input type="hidden" id="poll_2_nonce" name="wp-polls-nonce" value="3636d3b58a" /></p>]]>
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| 2890
| <![CDATA[<p style="display: none;"><input type="hidden" name="poll_id" value="2" /></p>]]>
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| 2891
| <![CDATA[<p style="text-align: center;"><strong>Avalie Nosso Site</strong></p>]]>
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| 2897
| <![CDATA[<p style="text-align: center;"><input type="button" name="vote" value=" Vote " class="Buttons" onclick="poll_vote(2);" /></p>]]>
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| 2897
| <![CDATA[<p style="text-align: center;"><a href="#ViewPollResults" onclick="poll_result(2); return false;" title="View Results Of This Poll">View Results</a></p>]]>
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| 2905
| <![CDATA[<a class="wp-block-button__link has-white-color has-text-color has-background wp-element-button" href="" style="border-radius:0px;background-color:#011c39" target="_blank" rel="noreferrer noopener">COMO PODEMOS MELHORAR?</a>]]>
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| 2913
| <![CDATA[<div class="row d-flex justify-content-between" style="padding-top: 12px; padding-bottom: 12px;">
<img src="https://www.tat.ms.gov.br/wp-content/themes/fokma-3/assets/img/logoSGI.png" alt="SGI" class="d-inline-block align-self-center"
style="width:10%">
<img src="https://www.tat.ms.gov.br/wp-content/themes/fokma-3/assets/img/logoUCQI.png" alt="UCQI" class="d-inline-block align-self-center" style="width:10%">
</div>]]>
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| 2914
| <![CDATA[<img src="https://www.tat.ms.gov.br/wp-content/themes/fokma-3/assets/img/logoSGI.png" alt="SGI" class="d-inline-block align-self-center"
style="width:10%">]]>
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| 2916
| <![CDATA[<img src="https://www.tat.ms.gov.br/wp-content/themes/fokma-3/assets/img/logoUCQI.png" alt="UCQI" class="d-inline-block align-self-center" style="width:10%">]]>
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| 2922
| <![CDATA[<div id="gdpr-message" style="bottom:0; border-top:2px solid">
<div>
<p>Utilizamos cookies para permitir uma melhor experiência em nosso website e para nos ajudar a compreender quais informações são mais úteis e relevantes para você. Por isso é importante que você concorde com a política de uso de cookies deste site.</p><button onclick="consent_gpdr()">Aceitar</button><button onclick="consent_gpdr()">Recusar</button> </div>
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| 34
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| 49
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| 53
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