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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.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2092 |
| Date | 01 February 2016 |
| Creators | Bomtempo, Luiz Gon??alves |
| Contributors | Meira, Liziane Angelotti |
| Publisher | Universidade Cat??lica de Bras??lia, Programa Strictu Sensu em Direito, UCB, Brasil, Escola de Humanidade e Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da UCB, instname:Universidade Católica de Brasília, instacron:UCB |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | -627295980608920470, 500, 500, 600, -5048769973342439541, -7277407233034425144 |
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