{"version":"1.0","provider_name":"GAS-Daxin Global","provider_url":"https:\/\/gas-daxin.com\/en","author_name":"Time GAS","author_url":"https:\/\/gas-daxin.com\/en\/author\/renan\/","title":"DEN\u00daNCIA ESPONT\u00c2NEA VIA COMPENSA\u00c7\u00c3O - IMPOSSIBILIDADE - GAS-Daxin Global","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"HeJNQOK5wu\"><a href=\"https:\/\/gas-daxin.com\/en\/ultimas_noticias\/denuncia-espontanea-via-compensacao-impossibilidade\/\">DEN\u00daNCIA ESPONT\u00c2NEA VIA COMPENSA\u00c7\u00c3O &#8211; IMPOSSIBILIDADE<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/gas-daxin.com\/en\/ultimas_noticias\/denuncia-espontanea-via-compensacao-impossibilidade\/embed\/#?secret=HeJNQOK5wu\" width=\"600\" height=\"338\" title=\"&#8220;DEN\u00daNCIA ESPONT\u00c2NEA VIA COMPENSA\u00c7\u00c3O &#8211; IMPOSSIBILIDADE&#8221; &#8212; GAS-Daxin Global\" data-secret=\"HeJNQOK5wu\" 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:\/\/gas-daxin.com\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>","description":"Em julgamento de Recurso Especial do Contribuinte, a 1\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (CSRF) decidiu, por maioria dos votos, pela impossibilidade de aplica\u00e7\u00e3o do instituto da den\u00fancia espont\u00e2nea por meio de um pedido de compensa\u00e7\u00e3o. A den\u00fancia espont\u00e2nea de infra\u00e7\u00f5es \u00e0 legisla\u00e7\u00e3o tribut\u00e1ria est\u00e1 prevista no art. 138 do [&hellip;]"}