DECRETO Nº 2562, DE 27 DE ABRIL DE 1998. Altera a Competencia Relativa a Materias Objeto de Julgamento Pelos Segundo e Terceiro Conselhos de Contribuintes do Ministerio da Fazenda.
DECRETO Nº 2.562, DE 27 DE ABRIL DE 1998
Altera a competência relativa a matérias objeto de julgamento pelos Segundo e Terceiro Conselhos de Contribuintes do Ministério da Fazenda.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, incisos IV e VI, da Constituição Federal, 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 de litígio, decorra de lançamento de ofício de classificação de mercadorias relativa ao imposto sobre Produtos Industrializados - IPI.
O Ministro de Estado da Fazenda resolverá os conflitos de competência decorrentes da aplicação das regras fixadas no artigo anterior, assim como 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 publicação.
Brasília, 27 de abril de 1998; 177º da Independência e 110º da República.
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