{"id":11966,"date":"2023-03-20T15:02:56","date_gmt":"2023-03-20T18:02:56","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=11966"},"modified":"2023-03-20T15:08:04","modified_gmt":"2023-03-20T18:08:04","slug":"video-inconstitucionalidade-do-art-74-%c2%a7%c2%a7-15-e-17-lei-no-9-430-de-27-11-1996-adi-4905-cni-e-re-796939-uniao","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/video-inconstitucionalidade-do-art-74-%c2%a7%c2%a7-15-e-17-lei-no-9-430-de-27-11-1996-adi-4905-cni-e-re-796939-uniao\/","title":{"rendered":"V\u00cdDEO: INCONSTITUCIONALIDADE DO ART. 74, \u00a7\u00a7 15 E 17, LEI N\u00ba 9.430, DE 27.11.1996 (ADI 4905 [CNI]  E RE 796939 [UNI\u00c3O] )"},"content":{"rendered":"<div style=\"width: 1140px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-11966-1\" width=\"1140\" height=\"641\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/03\/video1511344029.mp4?_=1\" \/><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/03\/video1511344029.mp4\">https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2023\/03\/video1511344029.mp4<\/a><\/video><\/div>\n<p>A compensa\u00e7\u00e3o est\u00e1 contemplada no art. 156, II, c\/c art. 170, do C\u00f3digo Tribut\u00e1rio Nacional (CTN), in verbis:<\/p>\n<p><em>&#8220;Art. 156. Extinguem o cr\u00e9dito tribut\u00e1rio:<\/em><\/p>\n<p><em>(&#8230;)<\/em><\/p>\n<p><em>II &#8211; a compensa\u00e7\u00e3o;&#8221;<\/em><\/p>\n<p><em>&#8220;Art. 170. A lei pode, nas condi\u00e7\u00f5es e sob as garantias que estipular, ou cuja estipula\u00e7\u00e3o em cada caso atribuir \u00e0 autoridade administrativa, autorizar a compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios com cr\u00e9ditos l\u00edquidos e certos, vencidos ou vincendos, do sujeito passivo contra a Fazenda p\u00fablica.&#8221;<\/em><\/p>\n<p>No caso dos tributos federais, o regramento foi dado pela Lei supra indicada. Disp\u00f5e o citado dispositivo:<\/p>\n<p><em>Art. 74. O sujeito passivo que apurar cr\u00e9dito, inclusive os judiciais com tr\u00e2nsito em julgado, relativo a tributo ou contribui\u00e7\u00e3o administrado pela Secretaria da Receita Federal, pass\u00edvel de restitui\u00e7\u00e3o ou de ressarcimento, poder\u00e1 utiliz\u00e1-lo na compensa\u00e7\u00e3o de d\u00e9bitos pr\u00f3prios relativos a quaisquer tributos e contribui\u00e7\u00f5es administrados por aquele \u00d3rg\u00e3o.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/em><\/p>\n<p><em> 1<u><sup>o<\/sup><\/u>A compensa\u00e7\u00e3o de que trata o caput ser\u00e1 efetuada mediante a entrega, pela sujeito passivo, de declara\u00e7\u00e3o na qual constar\u00e3o informa\u00e7\u00f5es relativas aos cr\u00e9ditos utilizados e aos respectivos d\u00e9bitos compensados.<\/em><\/p>\n<p><em> 2<u><sup>o<\/sup><\/u>A compensa\u00e7\u00e3o declarada \u00e0 Secretaria da Receita Federal extingue o cr\u00e9dito tribut\u00e1rio, sob condi\u00e7\u00e3o resolut\u00f3ria de sua ulterior homologa\u00e7\u00e3o.<\/em><\/p>\n<p><em>(&#8230;)<\/em><\/p>\n<p><em> 5<u><sup>o<\/sup><\/u>O prazo para homologa\u00e7\u00e3o da compensa\u00e7\u00e3o declarada pela sujeito passivo ser\u00e1 de 5 (cinco) anos, contado da data da entrega da declara\u00e7\u00e3o de compensa\u00e7\u00e3o.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.833.htm#art17\">(Reda\u00e7\u00e3o dada pela Lei n\u00ba 10.833, de 2003)<\/a><\/em><\/p>\n<p><em> 6<u><sup>o<\/sup><\/u>A declara\u00e7\u00e3o de compensa\u00e7\u00e3o constitui confiss\u00e3o de d\u00edvida e instrumento h\u00e1bil e suficiente para a exig\u00eancia dos d\u00e9bitos indevidamente compensados.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.833.htm#art17\">(Reda\u00e7\u00e3o dada pela Lei n\u00ba 10.833, de 2003)<\/a><\/em><\/p>\n<p><em> 7<u><sup>o<\/sup><\/u>N\u00e3o homologada a compensa\u00e7\u00e3o, a autoridade administrativa dever\u00e1 cientificar o sujeito passivo e intim\u00e1-lo a efetuar, no prazo de 30 (trinta) dias, contado da ci\u00eancia do ato que n\u00e3o a homologou, o pagamento dos d\u00e9bitos indevidamente compensados.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2003\/L10.833.htm#art17\">(Reda\u00e7\u00e3o dada pela Lei n\u00ba 10.833, de 2003)<\/a><\/em><\/p>\n<p><em><span style=\"text-decoration: line-through;\"> Ser\u00e1 aplicada multa isolada de 50% (cinquenta por cento) sobre o valor do cr\u00e9dito objeto de pedido de ressarcimento indeferido ou indevido.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2007-2010\/2010\/Lei\/L12249.htm#art62\">(Inclu\u00eddo pela Lei n\u00ba 12.249, de 2010)<\/a>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2011-2014\/2014\/Mpv\/mpv656.htm#art56\">(Revogado pela Medida Provis\u00f3ria n\u00ba 656, de 2014)<\/a>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2015-2018\/2015\/Lei\/L13097.htm#art169i\">\u00a0(Vide Lei n\u00ba 13.097, de 2015)<\/a>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2015-2018\/2015\/Mpv\/mpv668.htm#art4ii\">(Revogado pela Medida Provis\u00f3ria n\u00ba 668, de 2015)<\/a><\/span><\/em><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0<\/em><em><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2015-2018\/2015\/Lei\/L13137.htm#art27ii\">(Revogado pela Lei n\u00ba 13.137, de 2015)<\/a>\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2015-2018\/2015\/Lei\/L13137.htm#art26iii\">(Vig\u00eancia)<\/a> <\/em><\/p>\n<p><em> 17. Ser\u00e1 aplicada multa isolada de 50% (cinquenta por cento) sobre o valor do d\u00e9bito objeto de declara\u00e7\u00e3o de compensa\u00e7\u00e3o n\u00e3o homologada, salvo no caso de falsidade da declara\u00e7\u00e3o apresentada pela sujeito passivo.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_Ato2015-2018\/2015\/Lei\/L13097.htm#art8\">(Reda\u00e7\u00e3o dada pela Lei n\u00ba 13.097, de 2015)<\/a><\/em><\/p>\n<p>Seria justo punir o contribuinte simplesmente porque a sua declara\u00e7\u00e3o em que pleiteia a compensa\u00e7\u00e3o n\u00e3o foi homologada?<\/p>\n<p>Imagine-se uma situa\u00e7\u00e3o \u2013 claro, isso n\u00e3o ocorre com frequ\u00eancia \u2013 em que o sujeito passivo apresenta uma declara\u00e7\u00e3o e esta n\u00e3o \u00e9 homologada pela fazenda p\u00fablica, face \u00e0 exig\u00eancia \u00a0de informa\u00e7\u00f5es que se constituem em sigilo industrial. Poderia ser punida com aplica\u00e7\u00e3o de multa?<\/p>\n<p>Ora, isso \u00e9 completamente desarrazoado. Punir o sujeito passivo simplesmente porque ele pleiteou uma compensa\u00e7\u00e3o, \u00e9 violar o princ\u00edpio da presun\u00e7\u00e3o de inoc\u00eancia, da boa-f\u00e9 que deve nortear a atividade do contribuinte e o agir fiscal, bem como o direito de peti\u00e7\u00e3o, constante do art. 5\u00ba, XXXIV da Carta Magna, a veda\u00e7\u00e3o ao confisco (art. 150, IV, a<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>) e a proporcionalidade, vez que multa de 50% sobre o valor do valor do d\u00e9bito objeto de declara\u00e7\u00e3o de compensa\u00e7\u00e3o n\u00e3o homologada \u00e9 efetivamente desproporcional.<\/p>\n<p>Logo, uma vez indeferida a compensa\u00e7\u00e3o efetivada, o d\u00e9bito do contribuinte, acrescido da penalidade, constituir\u00e1 confiss\u00e3o de d\u00edvida, nos termos do \u00a7 6\u00ba do art. 74.<\/p>\n<p>O voto do Min. Facchin, relator do processo, foi enf\u00e1tico e, deve-se reconhecer, muito bem fundamentado e ben\u00e9fico para o sujeito passivo:<\/p>\n<p><em>&#8220;\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.&#8221;<\/em><\/p>\n<p>Seu entendimento foi acompanhado por 8 ministros do STF.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> XXXIV &#8211; s\u00e3o a todos assegurados, independentemente do pagamento de taxas:a) o direito de peti\u00e7\u00e3o aos Poderes P\u00fablicos em defesa de direitos ou contra ilegalidade ou abuso de poder;<\/p>\n<p>&nbsp;<\/p>\n<p>[1] https:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=4357242<\/p>\n<p>[1] https:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=4531713<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A compensa\u00e7\u00e3o est\u00e1 contemplada no art. 156, II, c\/c art. 170, do C\u00f3digo Tribut\u00e1rio Nacional (CTN), in verbis: &#8220;Art. 156. Extinguem o cr\u00e9dito tribut\u00e1rio: (&#8230;) II &#8211; a compensa\u00e7\u00e3o;&#8221; &#8220;Art. 170. A lei pode, nas condi\u00e7\u00f5es e sob as garantias que estipular, ou cuja estipula\u00e7\u00e3o em cada caso atribuir \u00e0 autoridade administrativa, autorizar a compensa\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[277,250,2,278,272,302,3,276,290],"tags":[],"class_list":["post-11966","post","type-post","status-publish","format-standard","hentry","category-agrobusiness","category-agronegocios","category-artigo","category-contabilidade","category-direito-tributario","category-ir","category-noticia","category-produtor-rural","category-videos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V\u00cdDEO: INCONSTITUCIONALIDADE DO ART. 74, \u00a7\u00a7 15 E 17, LEI N\u00ba 9.430, DE 27.11.1996 (ADI 4905 [CNI] E RE 796939 [UNI\u00c3O] ) &#8211; Mainenti Tributos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.rauschmainenti.adv.br\/esc\/video-inconstitucionalidade-do-art-74-\u00a7\u00a7-15-e-17-lei-no-9-430-de-27-11-1996-adi-4905-cni-e-re-796939-uniao\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00cdDEO: INCONSTITUCIONALIDADE DO ART. 74, \u00a7\u00a7 15 E 17, LEI N\u00ba 9.430, DE 27.11.1996 (ADI 4905 [CNI] E RE 796939 [UNI\u00c3O] ) &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"A compensa\u00e7\u00e3o est\u00e1 contemplada no art. 156, II, c\/c art. 170, do C\u00f3digo Tribut\u00e1rio Nacional (CTN), in verbis: &#8220;Art. 156. 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