{"id":12916,"date":"2024-10-04T17:24:54","date_gmt":"2024-10-04T17:24:54","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=12916"},"modified":"2024-10-04T17:29:33","modified_gmt":"2024-10-04T17:29:33","slug":"stf-define-limite-de-multas-tributarias","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2024\/10\/04\/stf-define-limite-de-multas-tributarias\/","title":{"rendered":"STF define limite de multas tribut\u00e1rias em casos sonega\u00e7\u00e3o, fraude ou conluio"},"content":{"rendered":"<p>Por unanimidade, o Plen\u00e1rio do Supremo Tribunal Federal (STF) decidiu nesta quinta-feira (3) que multas aplicadas pela Receita Federal em casos de sonega\u00e7\u00e3o, fraude ou conluio devem se limitar a 100% da d\u00edvida tribut\u00e1ria, sendo poss\u00edvel que o valor chegue a 150% da d\u00edvida em caso de reincid\u00eancia.<\/p>\n<p>Para os ministros, a Constitui\u00e7\u00e3o exige que valor das multas tribut\u00e1rias seja fixado de forma razo\u00e1vel e proporcional. Eles entenderam que n\u00e3o pode ser baixo demais, porque isso desestimularia os contribuintes de pagar tributos e cumprir a legisla\u00e7\u00e3o. E que tamb\u00e9m n\u00e3o pode ser alto demais porque a veda\u00e7\u00e3o da cobran\u00e7a de tributos com efeito de confisco tamb\u00e9m se aplica para as multas tribut\u00e1rias.<\/p>\n<p>A decis\u00e3o ter\u00e1 efeito retroativo \u00e0 edi\u00e7\u00e3o da <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/l14689.htm\" target=\"_blank\" rel=\"noopener\">Lei 14.689\/2023<\/a> e durar\u00e1 para todos os entes at\u00e9 que o Congresso Nacional aprove uma lei complementar que regulamente o tema em todo o pa\u00eds. Por falta de uma regulamenta\u00e7\u00e3o nacional, estados e munic\u00edpios tinham aprovado leis locais para fixar.<\/p>\n<p>A decis\u00e3o foi proferida no <span class=\"sigijh_hlt\">Recurso Extraordin\u00e1rio\u00a0<strong><a href=\"https:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=4370056\" target=\"_blank\" rel=\"noreferrer noopener\" data-type=\"URL\" data-id=\"https:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=4370056\">(RE) 736090<\/a><\/strong>\u00a0<\/span>e tem repercuss\u00e3o geral (Tema 863), ou seja, dever\u00e1 ser observada e seguida por tribunais do pa\u00eds ao avaliar casos semelhantes.<\/p>\n<p>O Plen\u00e1rio acompanhou o voto do relator, ministro Dias Toffoli. Para ele, a Lei 14.689\/2023 estabeleceu o teto da multa aplicada pela Receita em caso de sonega\u00e7\u00e3o ou fraude no percentual de 100% da d\u00edvida tribut\u00e1ria e 150% em caso de reincid\u00eancia. O valor seria suficiente para garantir a puni\u00e7\u00e3o pela pr\u00e1tica sem ser considerada confiscat\u00f3ria.<\/p>\n<p class=\"wp-block-heading\"><strong>Caso concreto<\/strong><\/p>\n<p>O caso concreto trata de um posto de combust\u00edvel de Cambori\u00fa (SC) multado em 150% pela Receita Federal. O Fisco entendeu que a separa\u00e7\u00e3o de empresas do mesmo grupo econ\u00f4mico do posto buscou evitar o pagamento de imposto, postura classificada como sonega\u00e7\u00e3o.<\/p>\n<p>O Tribunal Regional Federal da 4\u00aa Regi\u00e3o (TRF-4) considerou a multa v\u00e1lida, mas a empresa recorreu alegando que o valor contraria princ\u00edpios como a razoabilidade e a proporcionalidade, al\u00e9m de violar a Constitui\u00e7\u00e3o, que pro\u00edbe o uso de impostos com efeito de confisco.<\/p>\n<p>Pela decis\u00e3o do STF, a multa aplicada ao posto foi reduzida a 100% da d\u00edvida tribut\u00e1ria.<\/p>\n<hr \/>\n<p><strong>Fonte<\/strong>: <a href=\"https:\/\/noticias.stf.jus.br\/postsnoticias\/multa-por-sonegacao-fraude-ou-conluio-se-limita-a-100-da-divida-tributaria-decide-stf\/\" target=\"_blank\" rel=\"noopener\">Portal STF &#8211; Paulo Roberto Netto\/CR\/\/CF<\/a> | 03.10.2024<\/p>\n<hr \/>\n<blockquote>\n<p style=\"text-align: justify;\"><em><strong>Decis\u00e3o:<\/strong> O Tribunal, por unanimidade, apreciando o tema 863 da repercuss\u00e3o geral, deu parcial provimento ao recurso extraordin\u00e1rio para reduzir a multa qualificada em raz\u00e3o de sonega\u00e7\u00e3o, fraude ou conluio para 100% (cem por cento) do d\u00e9bito tribut\u00e1rio, ficando restabelecidos os \u00f4nus sucumbenciais fixados na senten\u00e7a. Em seguida, foi fixada a seguinte tese: &#8220;At\u00e9 que seja editada lei complementar federal sobre a mat\u00e9ria, a multa tribut\u00e1ria qualificada em raz\u00e3o de sonega\u00e7\u00e3o, fraude ou conluio limita-se a 100% (cem por cento) do d\u00e9bito tribut\u00e1rio, podendo ser de at\u00e9 150% (cento e cinquenta por cento) do d\u00e9bito tribut\u00e1rio caso se verifique a reincid\u00eancia definida no art. 44, \u00a7 1\u00ba-A, da Lei n\u00ba 9.430\/96, inclu\u00eddo pela Lei n\u00ba 14.689\/23, observando-se, ainda, o disposto no \u00a7 1\u00ba-C do citado artigo&#8221;. Por fim, modulou os efeitos da decis\u00e3o para estabelecer que ela passe a produzir efeitos a partir da edi\u00e7\u00e3o da Lei n\u00ba 14.689\/23, mantidos os patamares atualmente fixados pelos entes da federa\u00e7\u00e3o at\u00e9 os limites da tese, ficando ressalvados desses efeitos (i) as a\u00e7\u00f5es judiciais e os processos administrativos pendentes de conclus\u00e3o at\u00e9 a referida data; e (ii) os fatos geradores ocorridos at\u00e9 a referida data em rela\u00e7\u00e3o aos quais n\u00e3o tenha havido o pagamento de multa abrangida pelo presente tema de repercuss\u00e3o geral. Tudo nos termos do voto do Relator. Ausente, justificadamente, a Ministra C\u00e1rmen L\u00facia. Presid\u00eancia do Ministro Lu\u00eds Roberto Barroso. Plen\u00e1rio, 3.10.2024.<\/em><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Por unanimidade, o Plen\u00e1rio do Supremo Tribunal Federal (STF) decidiu nesta quinta-feira (3) que multas<\/p>\n","protected":false},"author":1,"featured_media":6142,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,56,214,188],"tags":[],"class_list":["post-12916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administracao-tributaria","category-c49-crimes-tributarios","category-fraudes-fiscais","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF define limite de multas tribut\u00e1rias em casos sonega\u00e7\u00e3o, fraude ou conluio - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2024\/10\/04\/stf-define-limite-de-multas-tributarias\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF define limite de multas tribut\u00e1rias em casos sonega\u00e7\u00e3o, fraude ou conluio - 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