{"id":1961,"date":"2022-08-17T12:27:10","date_gmt":"2022-08-17T15:27:10","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/multa-por-sonegacao-fiscal-e-afastada-pelo-stj-2\/"},"modified":"2022-08-17T12:27:10","modified_gmt":"2022-08-17T15:27:10","slug":"multa-por-sonegacao-fiscal-e-afastada-pelo-stj-2","status":"publish","type":"post","link":"https:\/\/dbtesser.siteup.dev\/en\/multa-por-sonegacao-fiscal-e-afastada-pelo-stj-2\/","title":{"rendered":"Tax evasion fine overturned by the Superior Court of Justice."},"content":{"rendered":"
\"\"

<\/figcaption><\/figure>\n\n\n\n

A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a proferiu uma recente decis\u00e3o afastando a aplica\u00e7\u00e3o da multa da Receita Federal de 100%, incidente sobre o valor de venda das mercadorias importadas, por entender que a empresa importadora teria sido punida duas vezes por uma \u00fanica infra\u00e7\u00e3o.\u00a0<\/em><\/p>\n\n\n\n

A Corte Superior manteve a apenas a cobran\u00e7a dos tributos, bem como a aplica\u00e7\u00e3o da multa de 150% sobre o valor de importa\u00e7\u00e3o do bem, que foi aplicada pela Receita Federal.\u00a0<\/em><\/p>\n\n\n\n

No caso concreto, mesmo ap\u00f3s a aplica\u00e7\u00e3o da multa de 150% sobre o valor da opera\u00e7\u00e3o, a empresa teria recebido outras duas multas: a primeira, de 100% sobre o valor da venda; e, a segunda, de 100% sobre o valor aduaneiro das mercadorias em virtude do ingresso irregular – esta \u00faltima que fora afastada pelo Conselho Administrativo de Recursos Fiscai<\/em>s.<\/p>\n\n\n\n

A decis\u00e3o em comento confirmou o posicionamento do Tribunal Regional Federal da 4\u00aa regi\u00e3o, afastando a segunda multa de 100%.<\/em><\/p>\n\n\n\n

O colegiado entendeu que a multa de 150% j\u00e1 seria puni\u00e7\u00e3o suficiente para os delitos de subfaturamento e venda irregular de mercadorias com tributos sonegados.\u00a0<\/em><\/p>\n\n\n\n

RESP n\u00ba 1825186 \/ RS<\/p>\n\n\n\n

Fonte: conjur.com.br<\/em><\/p>\n\n\n\n

Not\u00edcia comentada por Caio Congo<\/em>, <\/strong>Advogado, Formado em Direito em 2020\npelo Centro Universit\u00e1rio das Faculdades Metropolitanas Unidas \/ SP,\nespecialista em Direito Aduaneiro, Tribut\u00e1rio e Penal Econ\u00f4mico. OAB\/SP n\u00ba\n468.332<\/em><\/p>","protected":false},"excerpt":{"rendered":"

A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a proferiu uma recente decis\u00e3o afastando a aplica\u00e7\u00e3o da multa da Receita Federal de 100%, incidente sobre o valor de venda das mercadorias importadas, por entender que a empresa importadora teria sido punida duas vezes por uma \u00fanica infra\u00e7\u00e3o.\u00a0 A Corte Superior manteve a apenas a cobran\u00e7a dos […]<\/p>\n","protected":false},"author":4007,"featured_media":1960,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-1961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"\nMulta por sonega\u00e7\u00e3o fiscal \u00e9 afastada pelo STJ - DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Multa por sonega\u00e7\u00e3o fiscal \u00e9 afastada pelo STJ - 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