Ajuda Empresarial e Tributária, Diagnósticos, Restituição, Recuperação de Impostos e Aumento de Lucro, Corretagem de Empresas e Negócios Imobiliários.

Ajuda Empresarial e Tributária, Diagnósticos, Restituição, Recuperação de Impostos e Aumento de Lucro, Corretagem de Empresas e Negócios Imobiliários.

SUA EMPRESA FOI MULTADA? ENTENDA AS SUAS CORRELAÇÕES NO DIREITO TRIBUTÁRIO, ENTENDA ESSA MATÉRIA.

SUA EMPRESA FOI MULTADA? ENTENDA AS CORRELAÇÕES NO DIREITO.

 MULTA TRIBUTÁRIA E AS SUAS CORRELAÇÕES ENTENDA ESSA MATÉRIA

  1. INTRODUÇÃO  

O presente estudo tem como objetivo, trabalhar o conceito de multa, realizando um breve histórico, mostrar a inter-relação com o direito tributário, tal qual a multa com o principio da proporcionalidade, e principio do não confisco, descrevendo o que é capacidade contributiva, as visões dentro deste contexto.

Também pretende-se conceituar alguns termos centrais do direito tributário, perfazendo um breve correlacionamento,  Ilustrando os principais  princípios tributários. Ressaltando que serão descritos alguns assuntos e conceitos do direito tributário,  sempre tratados de forma sintetizada, demonstrando as visões pertinentes em cada caso.    

            O Direito Tributário é uma barreira contra o arbítrio, que poderia ser demandado pelos governantes, na ânsia de querer usurpar toda e qualquer riqueza proveniente do indivíduo e/ou da sociedade de forma ditatorial, vingativa, sem critérios, pois, apenas através da lei e de nenhuma outra fonte formal é que se pode criar ou aumentar impostos de forma racional, porque o Estado tem a obrigação de prever os seus gastos e a forma de financiá-los.

            O Direito Tributário tem um relacionamento muito forte com o Direito Constitucional, principalmente no que tange aos direitos individuais.

            Todo o direito tributário brasileiro está embasado no poder imperial do Estado, distribuído entre as pessoas jurídicas do direito público como a União, os Estados membros, os Municípios e o Distrito Federal, todos autônomos, submetidos às regras constitucionais, onde compete o poder para cobrar e exigir tributos, tendo como contrapartida as pessoas físicas e jurídicas, com o dever de pagar os tributos, de forma que não contrarie os direitos e garantias individuais, que tem aplicação imediata e se sobrepõem sobre os demais direitos.

            Em matéria de tributação o Estado exige como obrigação principal dos indivíduos o pagamento de forma inconteste do que lhe é devido, apesar de não ter o retorno em forma de melhoria da qualidade de vida equivalente ao tributo pago.

            A sociedade possui atualmente como instrumento uma lei voltada para o financiamento da pessoa jurídica de direito público, com suas sanções e legalidades, matéria esta de interesse dos indivíduos, quer seja de ordem física ou de ordem jurídica, tendo um capítulo genérico na nossa Constituição Federal, nos artigos 145 a 169, em conjunto com a sua lei mais abrangente denominada de Código Tributário Nacional, Lei 5.172, de 25 de outubro de 1966.  

  1. MULTA TRIBUTÁRIA

            De uma maneira simplificada e direta, pode-se dizer que a multa é uma sanção(, uma penalidade, aplicada quando alguém descumpre uma obrigação, desobedece algum preceito, ou deixa de fazer alguma coisa.

Segundo Sacha Calmon:

A multa tem como pressuposto a prática de um ilícito (descumprimento a dever legal, estatutário ou contratual).

[…] A função da multa é sancionar o descumprimento das obrigações dos deveres jurídicos.

[…]. Em direito tributário é o juro que recompõe o patrimônio estatal lesado pelo tributo não empregado. A multa é para punir, assim como a correção monetária é para garantir, atualizando-o, o poder de compra da moeda. A multa e indenização não se confundem .

O direito tributário, a multa é “o juro que recompõe o patrimônio estatal lesado pelo tributo não recebido a tempo. A multa é para punir, assim como a correção monetária é para garantir, atualizando-o, o poder de compra da moeda”.

Figueiredo, por sua vez, traz, de uma forma clara, que a multa, no Código Tributário Nacional, “é sanção administrativa por descumprimento de obrigação “.

Por fim, tem-se que as multas, em Direito Tributário, representam um decréscimo patrimonial, e têm caráter de reparação e de penalidade.

A multa deve ser proporcional, como bem explica Amaro:

(…) a multa não pode ser transformada em instrumento de arrecadação; pelo contrário, deve-se graduar a multa em função da gravidade da infração, vale dizer, da gravidade do dano ou da ameaça que a infração representa para a arrecadação de tributos (grifo meu).

Importante mencionar, inclusive, que a multa é uma sanção pelo descumprimento de uma obrigação, e não uma indenização.

 3.PRINCIPAIS PRINCÍPIOS DO DIREITO TRIBUTÁRIO APLICÁVEIS ÁS MULTAS

Inúmeros são os princípios que podem ser aplicáveis às multas tributárias, razão pela qual se discorrerá sobre os princípios que entende-se serem os mais importantes relacionados às multas tributárias.

Princípio da razoabilidade ou proporcionalidade

O princípio da razoabilidade ou da proporcionalidade, em matéria referente à multa tributária, significa, em síntese, que não se pode impor aos indivíduos obrigações, restrições ou sanções em medida superior àquela estritamente necessária.

Em outras palavras, entende-se que as legislações que estabelecem multas por descumprimento de obrigação tributária em patamares superiores aos limiares da razoabilidade são inconstitucionais.

Neste sentido, elucida Zanella Di Pietro que:

O princípio da razoabilidade exige dentre outras coisas, proporcionalidade entre os meios que se utiliza a Administração e os fins que ela tem que alcançar. E essa proporcionalidade deve ser medida não pelos critérios pessoais do administrador, mas segundo padrões comuns na sociedade em que vive; e não pode ser medida diante dos termos frios da lei, mas no caso concreto.

As multas, portanto, devem, indubitavelmente, respeitar este princípio, sendo que o ato ilícito cometido pelo contribuinte, pelo não cumprimento da obrigação, pode ser punido proporcionalmente ao fato praticado, assim como os acréscimos de multa, juros e correção também devem ser proporcionais, no intuito de punir e reprimir o ato ilícito.

Princípio da capacidade contributiva

O princípio da capacidade contributiva impede que a tributação incida sobre os valores mínimos que o contribuinte tem para se manter.

Sendo assim, o legislador deve, na edição das leis tributárias, observar os limites da retirada da riqueza do contribuinte, sob pena de incorrer em tributação injusta.

Em outras palavras, os percentuais de multas impostos pela legislação podem ser revistos pelo Poder Judiciário,cabendo ao judiciário analisar caso a caso,  o qual detém amplos poderes para adequar, no caso concreto, a limitação ao poder de impor multas aos princípios constitucionais ou, em controle abstrato, retirar do ordenamento norma que imponha multa fiscal inconstitucional.

Sendo assim, o Poder Judiciário pode adequar os valores da multa, limitando esses valores para que não haja tributação injusta.

Princípio do não confisco

O artigo 150, inciso IV da Constituição Federal, conforme já citado anteriormente no decorrer deste trabalho, consagra o Princípio do Não-Confisco: “art. 150. sem prejuízo de outras garantias asseguradas ao contribuinte, é vedado à União, aos Estados, ao Distrito Federal e aos Municípios:  utilizar tributo com efeito de confisco.”Este princípio dirige-se ao Estado, como uma forma de garantir ao contribuinte limites para a ação estatal.Em outras palavras, esse princípio impede o livre-arbítrio do legislador quando da instituição de tributos.

Desta forma, o tributo, utilizado com efeito de confisco, será tido como inconstitucional.

Isso porque, explica Machado, “os princípios jurídicos da tributação existem para proteger o cidadão contra os abusos do poder de tributar pertencente ao Estado “.

Desta forma, se a multa tributária tiver caráter abusivo, baterá de frente com o princípio do não confisco (art. 150, IV, da CF/88).

Dalla traz, sobre este princípio, importantes considerações:

“A ocorrência do confisco na hipótese corrente das multas tributárias, pelo inadimplemento dos deveres instrumentais e por descumprimento de obrigações principais dar-se-á quando houver redução do padrão de vida do contribuinte que importe na sua descapitalização, no giro comercial e/ou redução do seu patrimônio naquele mês ou naquele (s) ano (s) de realização da hipótese .

Desta forma, explica Dalla, ainda, que “para melhor individualizar a multa, recomenda-se ao Judiciário fixá-la após uma avaliação criteriosa da situação biosócio-econômica do cidadão “.

Sendo assim, o juiz deve fixar os valores de multas baseado em critérios justos, e todos os tributos que ultrapassem os limites da razoabilidade podem ensejar efeito de confisco, sendo, portanto, inconstitucionais, assim como também as penalidades podem ser confiscatórias sempre que forem desproporcionais ao objetivo punitivo.

Princípio da Tipicidade

Este princípio refere-se ao delineamento sobre o que incidem as multas tributárias, dispondo Dalla, neste sentido, que “toda legislação sobre multas deve necessariamente obedecer aos Princípios da Tipicidade […] “.

Esse princípio, em síntese, descreve a sujeição ativa e passiva, a base econômica, a alíquota, a materialidade, o lugar, o tempo de descumprimento dos deveres instrumentais e outros aspectos relevantes .

Descreve, em suma, sobre o que deve incidir as multas tributárias.

Princípio da não prorrogação de multas

            O Princípio da não prorrogação das multas tem como finalidade restringir a possibilidade do mesmo fato tributário ser apenado diversas vezes apenas com a multa tributária.

Isto porque, a prorrogação da multa, por diversas vezes, no direito tributário, é considerada como sendo ilícita, inconstitucional.

Por fim, cita-se o último princípio referente a este capítulo, que é o Princípio da Legalidade, considerado como um dos mais importantes aos quais a multa tributária se submete.

Princípio da Legalidade

Pode-se dizer que a finalidade deste princípio é garantir a segurança nas relações do particular (contribuinte) com o Estado (fisco), as quais devem ser, obrigatoriamente, disciplinadas, em lei.

Isto porque, entende-se que as penalidades pecuniárias somente podem ser previstas em lei.

Sacha Calmon dispõe, neste sentido, que:

            Os deveres tributários (ou, se prefere, as obrigações tributárias) são deveres ex lege e são de duas espécies: a) pagar tributo; b) cumprir deveres instrumentais (emitir notas fiscais, prestar declarações, não transportar mercadorias desacobertadas de documentação fiscal, etc). 

 4.VISÃO EM RELAÇÃO AO CARÁTER  DA MULTA PRINCIPAL

Torna-se importante fazer algumas considerações em relação ao caráter da multa no Direito Tributário.

Segundo Sacha Calmon, a sanção/punição, tem como pressuposto a prática de um ilícito, seja um descumprimento de dever legal, estatutário ou contratual, enquanto que a indenização possui como pressuposto um dano causado ao patrimônio alheio, com ou sem culpa .

A função da indenização é restituir ao lesado o quantum prejudicado, recompondo o patrimônio danificado; já a correção monetária e os juros de mora que o contribuinte vem a pagar quando cumpre sua obrigação em atraso tem por escopo a recomposição do patrimônio.

            Sendo assim, a função da multa, conforme visto anteriormente, é punir, sancionar o descumprimento das obrigações, dos deveres jurídicos, ao passo que a função da indenização é recompor o patrimônio danificado.

Em suma, explica Sacha Calmon, a multa e indenização não se confundem .

            Em direito tributário, portanto, a multa tributária é uma conseqüência do descumprimento de uma norma jurídica tributária, e portanto, tem a característica de sanção, não podendo ser confundida com indenização, mesmo porque, sanção e indenização são conceitos distintos.

            Igualmente afirma Dalla, dispondo que torna-se evidente concluir que a natureza jurídica específica das multas tributárias é punitiva .

  1. PENALIDADES TRIBUTÁRIAS

            Primeiramente, tem-se que a imposição de sanções, em matéria tributária, tem como intuito preservar a ordem, a tranqüilidade da sociedade, a reparação do dano e, principalmente, no que se refere ao Direito Tributário, tem como característica principal a de coagir o contribuinte a trazer sua participação para que as necessidades públicas sejam satisfeitas.

            Sanção significa uma conduta reparatória, decorrente do descumprimento de uma obrigação, podendo estabelecer multas, por exemplos, ou outras penalidades, que são diversas.

Em síntese, como imposição de uma sanção pelo descumprimento de uma determinada ordem em matéria tributária, surge a multa.

            Em síntese, confisco pode ser definido como um princípio, princípio este segundo o qual os direitos de propriedade de uma determinada pessoa não podem ser transferidos pela ação de autoridades públicas, de um particular para outro.

Ainda, pode-se afirmar que segundo este princípio, os direitos de propriedade de uma determinada pessoa não podem ser transferidos para o tesouro público, a não ser para uma finalidade publicamente conhecida e autorizada pela Constituição.

Sendo assim, define-se confisco como uma penalidade que possui como característica uma sanção, decorrente da não observância de uma norma legal, e que se aperfeiçoa com a transferência de um bem patrimonial de um particular para o Estado.

Importante mencionar, inclusive, que o inciso IV, do art. 150 da Constituição Federal veda expressamente a instituição de tributos com efeito de confisco, dispondo da seguinte forma:

Art. 150. Sem prejuízo de outras garantias asseguradas ao contribuinte, é vedado à União, aos Estados, ao Distrito Federal e aos Municípios:

IV- utilizar tributo com efeito de confisco.

De uma maneira mais completa, Dalla traz, sobre o confisco, a seguinte informação:

            A ocorrência do confisco na hipótese das multas tributárias em decorrência do inadimplemento dos deveres instrumentais e por descumprimento de obrigações principais ocorrerá sempre que se extrapole o valor monetário manifestado pela incidência tributária .

            A multa não visa primariamente à arrecadação, pois o seu principal objetivo é desestimular a infração, evitando, desta forma, o descumprimento das regras arrecadatórias .

Vittorio Cassone afirma, ainda, que a vedação constitucional do confisco implica limitação à imposição de penalidade pecuniária, já que as regras de tributação estão sujeitas ao princípio do “não-confisco” .

Por derradeiro, tem-se que é facultado ao Poder Judiciário, atendendo à circunstância do caso concreto, reduzir multa excessiva aplicada pelo Fisco , conforme decisão já proferida pelo Supremo Tribunal Federal.

Por fim, necessários e faz ressaltar que as multas tributárias devem obedecer a determinados princípios tributários, como será visto a seguir.

            Pode-se dizer que a multa tributária é uma espécie de sanção pelo descumprimento de uma obrigação tributária.

A função da multa é sancionar, é punir o descumprimento de determinadas obrigações, de determinados deveres jurídicos.

Em outras palavras, quando um determinado contribuinte não paga as obrigações tributárias devidas, no tempo devido, por exemplo, surge o chamado “ilícito tributário”.

Conforme exposto anteriormente, as penalidades pecuniárias, como as multas tributárias, são uma espécie de punição diante do comportamento lesivo do contribuinte e da inobservância do direito. É um dos modos de punir, com eficácia, o autor da infração cometida.

Importante mencionar, entretanto, que as multas não podem ser abusivas, desproporcionais, pois se o forem, serão consideradas confiscatórias.   

  1. Princípios Tributários

Os princípios constitucionais dizem como devem ser feitas as leis tributárias,

Os princípios são um conjunto de normas, tidas como principais, que norteiam um determinado sistema jurídico, harmonizando-o, constituindo-se como seu verdadeiro alicerce.

            São verdadeiras sobre-regras, ou seja, regras que devem ser respeitadas pelas demais, em nome da homogeneidade do sistema. Aliás, é essa a característica de qualquer sistema: ser dotado de um conjunto de elementos que atuam harmoniosamente visando o alcance de um determinado fim. No nosso sistema tributário, são eles:

A União, os Estados, o Distrito Federal e os Municípios, são pessoas jurídicas de direito público que possuem competência tributária, ou seja, uma parcela do poder tributário. Mas a Constituição Federal brasileira, ao mesmo tempo em que outorga a cada uma dessas entidades a competência para criarem impostos, limita-lhes o poder de tributar, através de seus artigos 150 a 152. Sendo assim, o poder de tributar destes entes não é absoluto.

Princípio da Legalidade Tributária

Esculpido no art. 150, I, da CF/88: “Sem prejuízo de outras garantias asseguradas ao contribuinte, é vedado à União, aos Estados, ao Distrito Federal e aos Municípios:

I – exigir ou aumentar tributo sem lei que o estabeleça.”.

Princípio da Anterioridade

Com relação à maioria dos tributos, a Constituição exige que a lei criadora ou majoradora do tributo, seja anterior ao exercício financeiro de incidência do tributo.

Princípio da Anterioridade Nonagesimal

Também denominada noventena, não chega a ser um principio tributário, ela se assemelha a um prazo de carência concedido pelas instituições bancárias, para o início de resgate das importâncias mutuadas.

            Dessa forma, todo o sistema de incidência de penalidades pecuniárias deve guardar o estabelecimento de multas em valores limitados à condição de pagamento do contribuinte, sem abusos e dentro de limites, sob pena de nulidade da aplicação da pena.

            Podemos, então, verificar que a imposição de penalidades tributárias, inclusive as multas de mora, pode ser declarada inconstitucional em face do princípio da razoabilidade das leis.

Na nossa visão, as multas fiscais devem observar os princípios e limitações ao poder estatal de imposição de tributos, sob pena da possibilidade de haver violação de direitos e garantias dos contribuintes pela via oblíqua da imposição de penalidades tributárias.

            Com isso, não pode haver distorção entre a medida estabelecida em lei e o fim por ela objetivado, determinando que o modo de combater e punir os ilícitos fiscais deve ser disposto com penalidades que guardem adequação dos meios e dos fins, sob pena de violação ao princípio da razoabilidade e a proporcionalidade.

“O poder de taxar não pode chegar à desmedida do poder de destruir, uma vez que somente pode ser exercido dentro dos limites que o tornem compatível com a liberdade do trabalho, comércio e da indústria e com o direito de propriedade

Quanto a este princípio em matéria tributária, vale citar Vittorio Cassone(20):

A vedação constitucional do confisco implica limitação à imposição de penalidade pecuniária. Já que as regras de tributação estão sujeitas ao princípio do “não-confisco“, (…), o estabelecimento das penalidades não pode ser feito de modo desproporcional e abusivo sob pena de serem as mesmas consideradas confiscatórias, ou configurativas de confisco.

Todos os tributos podem ensejar efeito de confisco, desde que ultrapassados os limites da razoabilidade, sendo, pois, inconstitucionais”.

            O dia-a-dia das pessoas é regulamentado por normas e princípios advindos da Constituição Federal, que define a organização administrativa financeira e política do Estado concomitantemente com os direitos e deveres do cidadão. Ela tem entre as suas características a generalidade, ou seja, ela é aplicada genericamente a sociedade e a todos os cidadãos e a ninguém é dado o direito de desconhecê-la como também de desobedecê-la, para que não sofra sanções, pelo descumprimento das obrigações das normas. 

7.CONCEITOS  INSERIDOS TAMBÉM NO DIREITO TRIBUTÁRIO

Alguns conceitos que o Direito Tributário participa Direta e/ ou Indiretamente

CONSTITUIÇÃO – é considerada a Lei máxima e fundamental do Estado. Ocupa o ponto mais alto da hierarquia das Normas Jurídicas. Por isso recebe nomes enaltecedores que indicam essa posição de ápice na pirâmide de Normas: Lei Suprema, Lei Maior, Carta Magna, Lei das Leis ou Lei Fundamental.

TRIBUTO – é toda prestação pecuniária compulsória, em moeda ou cujo valor nela se possa exprimir, que não se constitua sanção de ato ilícito, instituída em lei e cobrada mediante atividade administrativa plenamente vinculada.

IMPOSTO – é classificado como um tributo não vinculado, por possuir uma hipótese de incidência cuja materialidade independe de qualquer atividade estatal (art. 160 do CTN).

TAXA – é um tributo vinculado diretamente, por possuir a sua hipótese de incidência consistente numa ação estatal diretamente referida ao contribuinte (art. 77 do CTN). Está relacionada a prestação de serviço público ou exercício do poder de polícia, que beneficia o próprio contribuinte e a sua cobrança aparece como uma contraprestação, apesar de serem juridicamente denominados de taxas, podem receber outras denominações como: tarifas, contas, preços públicos ou passagens.

CONTRIBUIÇÃO POR MELHORIA – é um tributo vinculado indiretamente, por possuir uma hipótese de incidência consistente numa atuação estatal indiretamente referida ao contribuinte (art. 81 do CTN). Está relacionada a realização de obras públicas, que traz benefício para o público em geral e não apenas o contribuinte dessa contribuição.

 Capacidade Contributiva – é necessário que o particular tenha capacidade econômica para contribuir com as necessidades do Estado; como a capacidade econômica precede a capacidade contributiva, o indivíduo deve recolher tributos na medida de sua capacidade econômica. Recolhe mais, aquele que “pode” mais (art. 145 da CF).

Cuida dos princípios e normas relativas à imposição e a arrecadação dos tributos, analisando a relação jurídica (tributária), em que são partes os entes públicos e os contribuintes, e o fato jurídico (gerador) dos tributos. O objeto é a obrigação tributária, que pode consistir numa obrigação de dar (levar o dinheiro aos cofres públicos) ou uma obrigação de fazer ou não fazer (emitir notas fiscais, etc.) 

            O Direito Tributário é voltado exclusivamente para o estudo jurídico e as implicações decorrentes da aplicação do Código Tributário Nacional, dando uma interpretação correta da sua aplicabilidade para a sociedade, com a resolução dos problemas resultantes da sua interpretação na esfera governamental e para os indivíduos físicos e jurídicos, tendo como princípio fundamental os direitos e garantias individuais.

  1. CONCLUSÃO

            Ficou evidenciado, neste trabalho, que a multa tributária é uma espécie de sanção pelo descumprimento de uma obrigação tributária. Representando uma penalidade pecuniária pela prática de um ato ilícito.

            Sobre um mesmo prisma, as multas tributárias são uma espécie de punição, tem caráter inibitório ,  diante do comportamento lesivo do contribuinte e da inobservância do direito. Entretanto, em hipótese alguma as multas podem ser abusivas, desproporcionais, pois se o forem, serão consideradas confiscatórias.

            Por esse motivo, deve haver uma proporção (principio da razoabilidade, da proporcionalidade) entre a multa e a infração cometida, não podendo existir um “abuso” em relação ás multas tributárias, caso contrário, será considerado confisco, e isto é vedado expressamente pela Constituição Federal.E ensejando confisco, o contribuinte poderá ingressar com uma ação pleiteando a sua reparação.

            Evidenciou que , ainda, que a multa tem caráter de sanção, punição, e não de indenização.

            Isto porque a função da multa é punir,coibir,  sancionar o descumprimento das obrigações, dos deveres jurídicos, ao passo que a função da indenização é recompor o patrimônio danificado.

            Em direito tributário, portanto, a multa tributária é uma conseqüência do descumprimento de uma norma jurídica tributária, e portanto, tem a característica de sanção.

            O Princípio da Razoabilidade ou Proporcionalidade significa que não se pode impor aos indivíduos obrigações, restrições ou sanções em medida superior àquela estritamente necessária; o Princípio da Subsidiariedade diz respeito a subordinação das multas aos princípios e normas do Direito Tributário ou de outros ramos, e o Princípio da Capacidade Contributiva impede que a tributação incida sobre os valores mínimos que o contribuinte tem para se manter.

            Já o Princípio do não Confisco impede o livre-arbítrio do legislador quando da instituição de tributos, uma vez que todo tributo utilizado com efeito de confisco será tido como inconstitucional. Sendo assim, o juiz deve fixar os valores de multas baseado em critérios justos.

            Ao elemento necessidade, que, juntamente com a adequação e a proporcionalidade em sentido estrito, compõe o princípio da proibição do excesso, deve-se ajustar o próprio conceito doutrinário do princípio do não confisco, de modo que será desnecessária, e, portanto, desproporcional, a multa que finde por sacrificar a própria fonte produtiva tributável.

            Porém, tem prevalecido o entendimento de que não se aplica a multa tributária no caso de confissão espontânea de débito tributário, sendo inúmeros os julgados a este respeito.

            O princípio da proporcionalidade, muito embora não esteja consagrado explicitamente na Lei Fundamental brasileira, nela se mostra presente de forma implícita, e quanto a isso a doutrina se mostra majoritária.

            Finalizando, restou concluído, nesta esteira de pensamento, que a responsabilidade é excluída pela denúncia espontânea, ou seja, o contribuinte infrator da legislação tributária que procura espontaneamente o fisco para regularizar sua situação não fica sujeito a penalidade, porque sua responsabilidade é excluída pela denúncia espontânea da infração, e não deverá ser punido.   

  1. REFERÊNCIAS BIBLIOGRÁFICAS

AMARO, Luciano. Direito Tributário Brasileiro. 17ª ed. São Paulo: Saraiva, 2011.

BASTOS, Celso Ribeiro: MARTINS, Ives Gandra da Silva. Comentários à Constituição do Brasil. v. 6. São Paulo: Saraiva, 1990.

BRASIL. Constituição da República Federativa do Brasil: promulgada em 5 de outubro de 1988. 45ª edição. Rio de Janeiro: Saraiva, 2011.

CARVALHO, Paulo de Barros. Curso de Direito Tributário. 13ª ed.. São Paulo: Saraiva, 2000.

CASSONE, Vittorio. Confisco em matéria tributária. Repertório IOB de Jurisprudência, nº 6, caderno 1, 2ª quinzena de março de 2000, p. 149-153.

CARRAZZA, Roque Antônio. Curso de Direito Constitucional Tributário. 18ª ed. São Paulo: Malheiros, 2002.

COÊLHO, Sacha Calmon Navarro. Teoria e prática das multas tributárias. Rio de Janeiro: Forense, 2ªed., 1993.

COSTA JÚNIOR, Paulo José da: DENARI, Zelmo. Infrações Tributárias e Delitos Fiscais. São Paulo: Saraiva, 1998.

CHIMENTI, Ricardo Cunha. Direito Tributário. 4ª ed. São Paulo: Saraiva, 2002.

DALLA, Ricardo Corrêa. Multas Tributárias: natureza jurídica, sistematização e princípios aplicáveis. Belo Horizonte: Del Rey, 2002.

DI PIETRO, Maria Sylvia Zanella. Direito Administrativo. 13ª ed. São Paulo: Atlas. 2001.

EISELE, Andréas. Crimes contra a ordem tributária. 2ª ed. São Paulo: Dialética, 2002.

FIGUEIREDO, Lúcia Valle. Revista Dialética de Direito Tributário. São Paulo: Oliveira Rocha, 2000.

MACHADO, Hugo de Brito. Curso de direito tributário. 12ª ed.. São Paulo: Malheiros, 1997.

MARTINS, Ives Gandra da Silva. Da Sanção Tributária. São Paulo: Saraiva, 1998.

NASCIMENTO, Carlos Valder do. Curso de direito financeiro. Rio de Janeiro: Forense, 1999.

PAULO, Antonio de. Pequeno Dicionário Jurídico. 1ª ed. Rio de Janeiro: DP&A, 2002.

PAULSEN, Leandro. Direito Tributário. 5ª ed. Porto Alegre: Livraria do Advogado, 2003.

SILVA, José Afonso da. Curso de Direito Constitucional Positivo. 18ª ed. São Paulo: Malheiros, 2000.

———– 

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———————————————————————————————————–
NOSSO LIMITE É O BRASIL:
#Acre
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———————————————————————————————————-
#Recupere_tributos#ajuda_tributária#ajudaEmpresarial#Avaliação_de_Empresas#Corretagem#Alto_valor_agregado.
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#correção_de_Débitos_tributários. E outros Serviços a Combinar.

Rogério
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----------------------------/----------------------------/---------------------------- Formação Acadêmica: Economia e Direito, especialista em ajudar empresas. A parceria que sua Empresa precisa. ---------------------------------------------------------------------------------- Canal: Ajuda Empresarial e Tributária ----------------------------/----------------------------/---------------------------- "sempre Visitando Empresas e Trabalhando Possibilidades" -------------- Atendimento In Loco (presencialmente) ou Remotamente (a Distância).

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