Os efeitos do confisco: os limites para a aplicação das penalidades tributárias
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Hammer, Natasha dos Santos
Orientador
Chimenti, Ricardo Cunha
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Num cenário, no qual o contribuinte está fadado a obrigações tributárias e encontra-se de acordo
com a legislação tributária, onde cada situação é dependente do entendimento do Fisco para
seguir com suas obrigações. Deu-se um recorte de seus efeitos para a análise e o trâmite com
relação aos pedidos de restituição e compensação (“PERDCOMP”), atividade em que, caso o
contribuinte cometa um erro ou a Fazenda, no entendimento que não deve ser restituído ou
compensado o valor pago a mais ou pago indevidamente, e haja, o indeferimento do pedido de
restituição e/ou compensação. Há a aplicação de multa pelo Fisco, que de certa forma torna-se
abusiva. Esse trabalho visa concluir principalmente, a luz dos princípios e da legislação pátria
do direito tributário, sobre quais são os efeitos da aplicação da multa em casos específicos e,
assim, conseguir provar a afastabilidade da multa, comprovando-se a abusividade do Fisco em
sua aplicação. Objetiva-se mostrar que, como no direito penal, o direito tributário também deve
partir da premissa que “cada caso é um caso”, isto é, deve-se analisar concretamente a situação
a fim de aferir se o contribuinte tem razão ou não. Nesta toada, utilizou-se para tanto os
entendimentos doutrinários referentes ao direito tributário e constitucional-tributário, bem
como foram analisadas decisões do STJ e do STF acerca da temática.
In a scenario, in which the taxpayer is doomed to tax obligations and is in accordance with tax legislation, where each situation is dependent on the understanding of the Tax Authorities to continue with its obligations, there was a cut of its effects for the analysis and the process in relation to requests for restitution and compensation (“PERDCOMP”), an activity in which, if the taxpayer makes a mistake or the Treasury, in the understanding that the amount overpaid or unduly paid should not be refunded or compensated, and there is , the rejection of the request for refund and / or compensation, there is a fine imposed by the tax authorities, which in a way becomes abusive. This work aims mainly to conclude, in the light of the principles and the national legislation of the tax law, on what are the effects of the application of the fine in specific cases and, thus, to be able to prove the distability of the fine, proving the abuse of the tax authorities in its application. The objective is to show that, as in criminal law, tax law must also start from the premise that “each case is a case”, that is, one must concretely analyze the situation in order to assess whether the taxpayer is right or not. In this tone, doctrinal understandings referring to tax and constitutional-tax law were used, as well as decisions of the STJ and STF on the subject were analyzed.
In a scenario, in which the taxpayer is doomed to tax obligations and is in accordance with tax legislation, where each situation is dependent on the understanding of the Tax Authorities to continue with its obligations, there was a cut of its effects for the analysis and the process in relation to requests for restitution and compensation (“PERDCOMP”), an activity in which, if the taxpayer makes a mistake or the Treasury, in the understanding that the amount overpaid or unduly paid should not be refunded or compensated, and there is , the rejection of the request for refund and / or compensation, there is a fine imposed by the tax authorities, which in a way becomes abusive. This work aims mainly to conclude, in the light of the principles and the national legislation of the tax law, on what are the effects of the application of the fine in specific cases and, thus, to be able to prove the distability of the fine, proving the abuse of the tax authorities in its application. The objective is to show that, as in criminal law, tax law must also start from the premise that “each case is a case”, that is, one must concretely analyze the situation in order to assess whether the taxpayer is right or not. In this tone, doctrinal understandings referring to tax and constitutional-tax law were used, as well as decisions of the STJ and STF on the subject were analyzed.
Descrição
Palavras-chave
multa , afastabilidade , direito tributário , “PERDCOMP” , forfeit , removability , tax law