DECRETO Nº 3440, DE 25 DE ABRIL DE 2000. Altera Competencias Relativas a Materias Objeto de Julgamento Pelos Segundo e Terceiro Conselhos de Contribuintes do Ministerio da Fazenda.
DECRETO Nº 3.440, DE 25 DE ABRIL DE 2000.
Altera competências relativas a matérias objeto de julgamento pelos Segundo e Terceiro Conselhos de Contribuintes do Ministério d Fazenda.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o art. 84, incisos IV e VI, da Constituição, e tendo em vista o disposto no art. 76 da Lei nº 9.430, de 27 de dezembro de 1996,
Decreta:
Fica transferida do Segundo para o Terceiro Conselho de Contribuintes do Ministério da Fazenda a competência para julgar os recursos interpostos em processos fiscais de que trata o art. 25 do Decreto nº 70.235, de 6 de março de 1972, alterado pela Lei nº 8.748, de 9 de dezembro de 1993, cuja matéria, objeto do litígio, decorra de lançamento de oficio do imposto sobre a Propriedade Territorial Rural - ITR.
Os processos, em grau de recurso, enquanto não incluídos em pauta de julgamento, serão, a partir da publicação do presente Decreto, encaminhados ao terceiro Conselho de Contribuintes.
Parágrafo único. Os recursos especiais das decisões proferidas pelo Segundo Conselho de Contribuintes no exercício da competência a que se refere o art. 1º deste decreto serão dirigidos ao Terceiro Conselho de Contribuintes, que, na forma regimental, apreciará a sua admissibilidade, e seu julgamento cumprirá à Terceira Turma da Câmara Superior de Recursos Fiscais, observado o disposto no caput deste artigo.
O Ministro de Estado da Fazenda providenciará a adequação dos Regimentos Internos do Segundo e do Terceiro Conselhos de Contribuintes às disposições deste Decreto.
Este Decreto entra em vigor na data de sua...
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