Compensação tributária : um estudo da multa isolada de 50% pela não homologação da declaração de compensação de tributos federais

Abstract

The present work seeks to investigate the (un)constitutionality of the isolated fine of 50% for the non-approval of the compensation request within the scope of the Federal Administration. Through bibliographical research of the institutes of Tax Law, we will study the institute of tax compensation and its present framework in the legislation. Next, we will seek to verify the foundations of tax fines and their dosimetry in the light of the objectives of tax compensation. It will be discussed the existence of limits to be observed by the infra-constitutional legislator at the time of the establishment of tax offenses and in the imposition of the respective sanctions. Normative research will also be carried out regarding the origins and discipline of compensation. Finally, it is investigated whether such a fine is in line with the foundations of the national legal system and whether it respects the basic guarantees of the taxpayer, as it is clear that when instituting tax sanctions, the legislator does not adopt clear and proportionate criteria to stop certain abuses. As a result, there are undeniable affronts to the rights that the constitutional principles applicable to tax compensation seek to protect, namely: isonomy, proportionality, right to petition, prohibition of the confiscation effect, among others.