STF retoma julgamento bilionário sobre multa de 50% aplicada pelo Fisco
O Supremo Tribunal Federal (STF) retomou o julgamento sobre a possibilidade de aplicação da multa de 50% sobre os valores de restituição, ressarcimento ou compensação tributária considerados indevidos pela Receita Federal — a chamada multa isolada. Dois ministros votaram, contra a cobrança.Trata-se de uma disputa cara para a União. Serão R$ 3,7 bilhões de perda se não puder mais aplicar a punição, segundo indica na Lei de Diretrizes Orçamentárias (LDO) de 2023.A Associação Brasileira de Advocacia Tributária (Abat) aponta que o total de multas soma R$ 44,3 bilhões. A associação, que é parte interessada (amicus curiae) na ação, estimou o valor da discussão com base em dados fornecidos pela Procuradoria-Geral da Fazenda Nacional (PGFN) sobre números e valores referentes às declarações de compensação apresentadas pelos contribuintes e a aplicação da multa isolada.No processo, a associação pede o reconhecimento da inconstitucionalidade da multa com validade retroativa, desde o início da aplicação das multas. Os dados da LDO geralmente consideram valores estimados pela Receita Federal sobre as teses.Os contribuintes contestam a multa isolada por já estarem sujeitos à aplicação de uma outra, chamada multa de mora, de 20%.Quando o contribuinte entende ter direito a um crédito contra a União, por pagamentos feitos a mais, o contribuinte pode fazer a compensação, ou seja, usar esse crédito para quitar tributos...
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