Os limites da multa devida por descumprimento de obrigação tributária acessória: proposta de solução para o tema 487 da lista de repercussões gerais do STF
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Data
2016-09-13
Autores
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Piscitelli, Tathiane dos Santos
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Resumo
This paper is aimed at proposing a solution to the object matter of case 487 of the list of general repercussion of the Brazilian Supreme Court (STF), in which the court will judge the following subject: 487 – Confiscatory character of the 'isolated penalty' due for the non acomplishment of ancillary tax obligations. Based on the extensive examination of the STF precedents regarding the limitation of tax penalties, combined with the analysis of the applicable legal doctrine related to the tax sanctions and the proporcionality and reasonableness principles, we will develop and present an answer to the following questions: Is there any limitation to charge the penalty due for the non accomplishment of ancillary tax obligations in the event the tax was duly paid? If the answer is positive, which would be that limit? As a result, we are intended to face a recent ongoing problem in Brazil – which is the substantial increase on the amounts of the penalties charged for the non accomplishment of ancillary tax obligations, specially in cases in which taxes were duly paid by the taxpayers – and, simulteneously, contribute on the seek of a balance point between the function of the ancillary tax obligations and the amount charged as penalty for its non accomplishment.
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Case 487 of the list of general repercussion in the Brazilian Supreme Court (STF) Ancillary tax obligation Limitation Fine Penalty Proportionality Reasonableness STF case law Tax penalty limitation Isolated penalty Tema 487 da lista de repercussões gerais do STF Dever instrumental Obrigação acessória Limite Multa Razoabilidade Jurisprudência do STF Limitação da multa fiscal Multa isolada Supremo Tribunal Federal - Lista de repercussões gerais