A exclusão do refis I sob o fundamento de pagamento irrisório
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Tipo
TCC
Data de publicação
2018-11-26
Periódico
Citações (Scopus)
Autores
Zanco, Letícia Barbosa
Orientador
Matsushita, Mariana Barboza Baeta Neves
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Resumo
O presente trabalho versa sobre o ato de exclusão do programa de parcelamento especial Refis I, instituído pela Lei nº 9.964/00, sob o fundamento de pagamento de parcela em valor irrisório, ainda que calculada na forma da lei, após mais de uma década do ingresso no programa. O Refis I foi o primeiro parcelamento extraordinário instituído em âmbito federal e sua lei regente possui particularidades em relação aos demais parcelamentos especiais, como a ausência de previsão de prazo à quitação dos débitos consolidados. O Poder Judiciário, majoritariamente, tem sancionado o ato de exclusão do Fisco, argumentado que o pagamento irrisório se equipara ao inadimplemento e não atende o interesse arrecadatório do Estado. Por sua vez, determinados tribunais julgam a exclusão sob tal fundamento como inadmissível, sob pena de violação à legalidade e à segurança jurídica. Analisando os argumentos contrapostos da jurisprudência, é possível observar a existência de conflito entre os interesses arrecadatórios do Fisco e os direitos individuais do contribuinte, usualmente sobrepostos pelo interesse estatal, que argumenta agir em benefício do interesse público. Ainda, a segurança jurídico-tributária no ordenamento brasileiro resta prejudicada, desestimulando o adimplemento dos tributos e o investimento no país.
The present work deals with the exclusion of the special installment program Refis I, instituted by Law 9,964/00, on the basis of payment of a portion in derisory value, although calculated according to the law, after more than a decade of entry into the program. Refis I was the first extraordinary installment plan established at the federal level and its governing law has particularities in relation to the other special installments, such as the absence of a time limit for the settlement of the consolidated debts. The Judiciary, in the majority, has sanctioned the act of exclusion of the Treasury, arguing that the derisory payment is equal to the default and does not meet the collection interest of the State. In turn, certain courts consider the exclusion on such a ground as inadmissible, under penalty of violation of legality and legal certainty. Analyzing the opposing arguments of jurisprudence, it is possible to observe the existence of a conflict between the tax collecting interests of the Tax Authorities and the individual rights of the taxpayer, usually overlain by the state interest, which argues to act in the public interest. Also, legal and tax security in the Brazilian legal system remains impaired, discouraging tax compliance and investment in the country.
The present work deals with the exclusion of the special installment program Refis I, instituted by Law 9,964/00, on the basis of payment of a portion in derisory value, although calculated according to the law, after more than a decade of entry into the program. Refis I was the first extraordinary installment plan established at the federal level and its governing law has particularities in relation to the other special installments, such as the absence of a time limit for the settlement of the consolidated debts. The Judiciary, in the majority, has sanctioned the act of exclusion of the Treasury, arguing that the derisory payment is equal to the default and does not meet the collection interest of the State. In turn, certain courts consider the exclusion on such a ground as inadmissible, under penalty of violation of legality and legal certainty. Analyzing the opposing arguments of jurisprudence, it is possible to observe the existence of a conflict between the tax collecting interests of the Tax Authorities and the individual rights of the taxpayer, usually overlain by the state interest, which argues to act in the public interest. Also, legal and tax security in the Brazilian legal system remains impaired, discouraging tax compliance and investment in the country.
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Palavras-chave
refis , parcelamento , direito tributário , segurança jurídica , installment , tax law , legal certainty