Princípio da vedação ao confisco e sua aplicação em multas por descumprimento de obrigações tributárias acessórias à luz da jurisprudência brasileira

Abstract

The present study analyzed the application of the principle of sealing to confiscation by noncompliance of obligation accessory, checking percentages and occasions where the application should occur. Firstly, was performed a conceptual and historical approach of principle of fence to confiscation, in particular in Brazilian law, its application in fiscal fines, noncompliance with ancillary obligations and their applicability to them. Subsequently, case studies were carried out in the State Courts of Justice, Federal Regional Courts and the Federal Supreme Court, in order to verify the applicability of the principle of sealing to confiscation in the said fines and the percentage applied, investigating eventual divergences and fix the main precedents on the subject. Through the deductive approach, set out for an general premise of the principle of sealing to confiscation, for carry out a thorough investigation the application of this in the fines for noncompliance with accessory tax obligations, through the doctrine and the study of cases from Brazilian jurisprudence. Through the monographic method and the bibliographical research, it was determined what is principle of fence confiscation, constitutional forecast and its characteristics. Using the comparative method and the documentary research, the jurisprudence of these Courts was analyzed, comparing the decisions found in order to verify how the principle in question is applied the fines for non-compliance with an accessory tax obligation. It was concluded that although there are still differences, the principle of sealing to confiscation is applicable to fines for noncompliance with ancillary obligations, and should be analyzed casuistically what would be considered confiscatory, however, having as a maximum limit, the value of the Tribute linked to said obligation.