Cumula????o das multas de of??cio por inadimpl??ncia da antecipa????o e do recolhimento do IRPJ e da CSLL

• Ano de defesa: 2016
• Autor(a) principal: Bomtempo, Luiz Gon??alves
• Orientador(a): Meira, Liziane Angelotti
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Cat??lica de Bras??lia
• Programa de Pós-Graduação: Programa Strictu Sensu em Direito
• Departamento: Escola de Humanidade e Direito
• País: Brasil
• Palavras-chave em Português: Direito tribut??rio sancionador; Il??citos tribut??rios; Crimes contra a ordem tribut??ria; Infra????o fiscal; Concomit??ncia; Multa tribut??ria; Multa proporcional; Multa isolada
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::DIREITO
• Resumo em Inglês: 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.
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/2092

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.