{"id":36877,"date":"2023-04-11T11:20:45","date_gmt":"2023-04-11T14:20:45","guid":{"rendered":"https:\/\/www.siqueiracastro.com.br\/noticias\/?p=36877"},"modified":"2023-04-11T11:20:46","modified_gmt":"2023-04-11T14:20:46","slug":"stf-julga-inconstitucional-a-multa-isolada-devida-nos-casos-de-compensacao-nao-homologada","status":"publish","type":"post","link":"https:\/\/www.siqueiracastro.com.br\/noticias\/stf-julga-inconstitucional-a-multa-isolada-devida-nos-casos-de-compensacao-nao-homologada\/","title":{"rendered":"<strong>STF julga inconstitucional a multa isolada devida nos casos de compensa\u00e7\u00e3o n\u00e3o homologada<\/strong>"},"content":{"rendered":"\n<p>No julgamento virtual encerrado em 17 de mar\u00e7o, o Supremo Tribunal Federal (STF) julgou inconstitucional dispositivo legal que prev\u00ea a incid\u00eancia de multa isolada no caso de n\u00e3o homologa\u00e7\u00e3o de pedido de compensa\u00e7\u00e3o tribut\u00e1ria pela Receita Federal do Brasil (RFB).<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.siqueiracastro.com.br\/noticias\/wp-content\/uploads\/04\/51636761259_0889be1999_bSTF-JULGA-INCONSTITUCIONAL-A-MULTA-ISOLADA-DEVIDA-NOS-CASOS-DE-COMPENSACAO-NAO-HOMOLOGADA.jpg\" alt=\"\" class=\"wp-image-36879\" srcset=\"https:\/\/www.siqueiracastro.com.br\/noticias\/wp-content\/uploads\/04\/51636761259_0889be1999_bSTF-JULGA-INCONSTITUCIONAL-A-MULTA-ISOLADA-DEVIDA-NOS-CASOS-DE-COMPENSACAO-NAO-HOMOLOGADA.jpg 1024w, https:\/\/www.siqueiracastro.com.br\/noticias\/wp-content\/uploads\/04\/51636761259_0889be1999_bSTF-JULGA-INCONSTITUCIONAL-A-MULTA-ISOLADA-DEVIDA-NOS-CASOS-DE-COMPENSACAO-NAO-HOMOLOGADA-300x200.jpg 300w, https:\/\/www.siqueiracastro.com.br\/noticias\/wp-content\/uploads\/04\/51636761259_0889be1999_bSTF-JULGA-INCONSTITUCIONAL-A-MULTA-ISOLADA-DEVIDA-NOS-CASOS-DE-COMPENSACAO-NAO-HOMOLOGADA-768x512.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>A multa isolada reconhecida inconstitucional est\u00e1 prevista no \u00a7 17 do art. 74 da Lei Federal n\u00ba 9.430\/96.<\/p>\n\n\n\n<p>Os Ministros seguiram o entendimento do Relator, Min. Edson Fachin, no sentido de que a imposi\u00e7\u00e3o de multa isolada nesse caso fere o direito de peti\u00e7\u00e3o. E isso porque a n\u00e3o homologa\u00e7\u00e3o de compensa\u00e7\u00e3o n\u00e3o consiste em ato il\u00edcito apto a se submeter a uma san\u00e7\u00e3o tribut\u00e1ria.<\/p>\n\n\n\n<p>Foi, assim, fixada a seguinte tese: \u201c\u00c9 inconstitucional a multa isolada prevista em lei para incidir diante da mera negativa de homologa\u00e7\u00e3o de compensa\u00e7\u00e3o tribut\u00e1ria por n\u00e3o consistir em ato il\u00edcito com aptid\u00e3o para propiciar autom\u00e1tica penalidade pecuni\u00e1ria\u201d.<\/p>\n\n\n\n<p>(ADI n\u00ba 4.905 e RE 796.939 &#8211; Tema 736 STF)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>No julgamento virtual encerrado em 17 de mar\u00e7o, o Supremo Tribunal Federal (STF) julgou inconstitucional dispositivo legal que prev\u00ea a incid\u00eancia de multa isolada no caso de n\u00e3o homologa\u00e7\u00e3o de pedido de compensa\u00e7\u00e3o tribut\u00e1ria pela Receita Federal do Brasil (RFB). A multa isolada reconhecida inconstitucional est\u00e1 prevista no \u00a7 17 do art. 74 da Lei [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[332,87],"class_list":["post-36877","post","type-post","status-publish","format-standard","hentry","category-informativos","tag-tribunais-superiores","tag-tributario"],"fields":{"_edit_lock":["1681222848:12"],"tdc_dirty_content":["1"],"tdc_icon_fonts":["a:0:{}"],"tdc_google_fonts":["a:0:{}"],"_edit_last":["12"],"arquivo":[""],"_arquivo":["field_5cd093c67f0aa"],"subtitulo":[""],"_subtitulo":["field_5cc755a87dc0e"],"fonte":[""],"_fonte":["field_5cc73bceda287"],"td_post_theme_settings":["a:1:{s:16:\"td_post_template\";s:15:\"single_template\";}"],"_yoast_wpseo_primary_category":["5"],"_yoast_wpseo_focuskw":["STF julga inconstitucional a multa isolada"],"_yoast_wpseo_metadesc":["No julgamento virtual encerrado em 17 de mar\u00e7o, o Supremo Tribunal Federal (STF) julgou inconstitucional dispositivo legal que prev\u00ea a incid\u00eancia de multa isolada no caso de n\u00e3o homologa\u00e7\u00e3o de pedido de compensa\u00e7\u00e3o tribut\u00e1ria pela Receita Federal do Brasil (RFB)."],"_yoast_wpseo_linkdex":["41"],"_yoast_wpseo_content_score":["90"],"_yoast_wpseo_estimated-reading-time-minutes":["2"],"post_views_count":["343"]},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>STF julga inconstitucional a multa isolada devida nos casos de compensa\u00e7\u00e3o n\u00e3o homologada - Not\u00edcias | Siqueira Castro<\/title>\n<meta name=\"description\" content=\"No julgamento virtual encerrado em 17 de mar\u00e7o, o Supremo Tribunal Federal (STF) julgou inconstitucional dispositivo legal que prev\u00ea a incid\u00eancia de multa isolada 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