Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-20T16:31:17Z No. of bitstreams: 1 LuizGoncalvesBomtempoDissertacao2016.pdf: 2602770 bytes, checksum: 47cd3946daa9c0d6a7126813123cdd0b (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-20T16:31:38Z (GMT) No. of bitstreams: 1 LuizGoncalvesBomtempoDissertacao2016.pdf: 2602770 bytes, checksum: 47cd3946daa9c0d6a7126813123cdd0b (MD5) / Made available in DSpace on 2017-04-20T16:31:38Z (GMT). No. of bitstreams: 1 LuizGoncalvesBomtempoDissertacao2016.pdf: 2602770 bytes, checksum: 47cd3946daa9c0d6a7126813123cdd0b (MD5) Previous issue date: 2016-02-01 / The present paper intends to deal with the tributary fines based on the article 44 from the act No. 9.430, year 1996 in case of offense to the legal statements that determine payment of Corporate Income Taxes and the Social Contribution on Net Profit as monthly advancement entered, added to the fine for noncompliance of those taxes. As introduction, relevant aspects of the Sanctioning Tax Law, its torts and sanctions will be discussed. We will see a topic concerning with the principles adopted in the Sanctioning Tax. The distinction between the tax criminal law and the criminal tax law will be made as well as the discrimination of the tributary crimes and their sanctions, and also the identification of their species and classifications. We will analyze some specificities that characterize the crimes against the tributary order. In the study of the administrative sanctions related to the taxation, we will discuss the tax fine and its various aspects. Besides that, we will weight on tax liability, both objective and subjective, on tributary torts, furthermore the aspects which involve the main and the ancillary obligations, just as the substantial and formal tax law violation. We will analyze the modifications imposed by the presidential act named Medida Provis??ria No. 351/2007, which has given a new redaction of the article 44 from the law No. 9.430, year 1996 and above all, the changes in the jurisprudence of the CARF that stands for Conselho Administrativo de Recursos Fiscais, the Federal Administrative Tax Appeals Council in Brazil. The structure of the Federal Tax Office and the CARF and the way that they are governed will be presented. We are going to analyze the theses that have been thriving on the judgements of the Federal Court and in the CARF in order to preclude colletion of both fines, Isolated and proportional, in the same fiscal period. / No presente estudo, tratar-se-?? das multas tribut??rias previstas no art. 44 da Lei n?? 9.430, de 1996, em raz??o das infra????es cometidas por falta de pagamento das antecipa????es mensais lan??adas, cumulativamente, com a multa por descumprimento da obriga????o principal, relativas ao Imposto de Renda das Pessoas Jur??dicas e da Contribui????o Social sobre o Lucro L??quido. De forma introdut??ria, ser??o abordados aspectos relevantes do direito sancionador tribut??rio, de seus il??citos e san????es. Veremos um t??pico a respeito dos princ??pios adotados no Direito Tribut??rio Sancionador. Ser?? feita a distin????o entre o direito penal tribut??rio e direito tribut??rio penal, bem como a discrimina????o dos crimes tribut??rios e suas san????es, e tamb??m a identifica????o das suas esp??cies e classifica????es. Analisaremos algumas especificidades dos crimes contra a ordem tribut??ria. No estudo das san????es administrativas relacionadas ?? atividade tribut??ria, abordaremos a multa fiscal nos seus v??rios aspectos. Al??m disso, trataremos das responsabilidades objetiva e subjetiva nos il??citos tribut??rios, dos aspectos que envolvem as obriga????es principal e acess??ria, assim como das infra????es fiscal substancial e fiscal formal. Analisaremos as modifica????es impostas pela Medida Provis??ria n?? 351/2007, que deu nova reda????o ao art. 44 da Lei n?? 9.430, de 1996, e, sobretudo, as mudan??as da jurisprud??ncia produzida pelo Conselho Administrativo de Recursos Fiscais. Ser?? apresentada a estrutura das Delegacias da Receita Federal de Julgamentos (DRJ), bem como do Conselho Administrativo de Recursos Fiscais (CARF) e como s??o regidos. Analisaremos as teses que t??m prosperado nos julgamentos da Justi??a Federal e do CARF no sentido de impossibilitar a cobran??a das duas multas isolada e proporcional num mesmo exerc??cio financeiro.