{"id":973,"date":"2023-03-22T21:26:25","date_gmt":"2023-03-23T00:26:25","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/?p=973"},"modified":"2025-09-18T10:12:02","modified_gmt":"2025-09-18T13:12:02","slug":"multa-por-compensacao-tributaria-nao-homologada-plenario-do-stf-derruba-cobranca","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/en\/artigos\/multa-por-compensacao-tributaria-nao-homologada-plenario-do-stf-derruba-cobranca\/","title":{"rendered":"<strong>MULTA POR COMPENSA\u00c7\u00c3O TRIBUT\u00c1RIA N\u00c3O HOMOLOGADA \u2013 PLEN\u00c1RIO DO STF DERRUBA COBRAN\u00c7A<\/strong>"},"content":{"rendered":"\n<p>O sistema tribut\u00e1rio brasileiro \u00e9 um dos mais complexos do mundo, com uma infinidade de tributos, pagamentos por antecipa\u00e7\u00e3o, regimes especiais, regimes excepcionais e regimes excepcional\u00edssimos. De toda essa complexidade, o que se constata \u00e9 que a grande maioria das empresas nacionais possuem cr\u00e9ditos tribut\u00e1rios originados em pagamentos por antecipa\u00e7\u00e3o ou at\u00e9 a maior, pass\u00edveis de restitui\u00e7\u00e3o ou, quando autorizado pela legisla\u00e7\u00e3o, compensa\u00e7\u00e3o com d\u00e9bitos da mesma natureza.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>No \u00e2mbito federal, a Lei n\u00ba 9.430\/96 expressamente autoriza a compensa\u00e7\u00e3o de cr\u00e9ditos de tributo ou contribui\u00e7\u00e3o administrado pela Receita Federal com d\u00e9bitos pr\u00f3prios de tributos administrados por esse mesmo \u00f3rg\u00e3o. Ocorre que, ao lado do direito \u00e0 compensa\u00e7\u00e3o dos cr\u00e9ditos fiscais, o legislador<sup class=\"\">[1]<\/sup>&nbsp;previu tamb\u00e9m a aplica\u00e7\u00e3o de multa isolada de 50% sobre o valor do d\u00e9bito objeto de declara\u00e7\u00e3o de compensa\u00e7\u00e3o n\u00e3o homologada.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>A previs\u00e3o de penalidade t\u00e3o expressiva (50% do valor do d\u00e9bito tribut\u00e1rio) sempre foi objeto de questionamento, uma vez que a simples n\u00e3o homologa\u00e7\u00e3o de compensa\u00e7\u00f5es tribut\u00e1rias, que pode ocorrer por diversos motivos, n\u00e3o caracteriza infra\u00e7\u00e3o capaz de motivar uma penalidade t\u00e3o elevada \u2013 mormente em situa\u00e7\u00f5es em que o pr\u00f3prio contribuinte declara \u00e0 Receita Federal a exist\u00eancia do d\u00e9bito tribut\u00e1rio e a sua quita\u00e7\u00e3o, sujeita \u00e0 posterior homologa\u00e7\u00e3o, via compensa\u00e7\u00e3o com cr\u00e9ditos.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>O tema vem sendo discutido nos Tribunais e, no \u00faltimo dia 17\/03\/2023, o STF concluiu o julgamento de duas a\u00e7\u00f5es (ADI 4.905 e RE 796.939), com a maioria dos onze ministros decidindo pela inconstitucionalidade da aplica\u00e7\u00e3o da multa de 50% em face de compensa\u00e7\u00f5es n\u00e3o homologadas de tributos federais.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>De acordo com o Ministro Edson Fachin, relator do RE n\u00ba 796.939, a compensa\u00e7\u00e3o n\u00e3o homologada n\u00e3o caracterizaria ato il\u00edcito a ensejar a cobran\u00e7a de penalidade t\u00e3o elevada, conforme previsto na Lei n\u00ba 9.430\/96.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>J\u00e1 no entendimento do Ministro Gilmar Mendes, a multa fere o princ\u00edpio da proporcionalidade, e o direito \u00e0 peti\u00e7\u00e3o, tendo em vista que \u00e9 aplicada automaticamente, sem qualquer comprova\u00e7\u00e3o de m\u00e1-f\u00e9, falsidade, dolo ou fraude.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>Em que pese ainda n\u00e3o ter ocorrido a finaliza\u00e7\u00e3o definitiva do julgamento (tr\u00e2nsito em julgado das a\u00e7\u00f5es), entendemos que a decis\u00e3o dever\u00e1 abranger as autua\u00e7\u00f5es passadas, de modo que os contribuintes ter\u00e3o direito \u00e0 restitui\u00e7\u00e3o dos valores recolhidos \u00e0 t\u00edtulo de multa isolada nos \u00faltimos 5 anos.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>Importante destacar que o tema foi julgado em repercuss\u00e3o geral, de modo que o entendimento deve ser seguido pela Receita Federal e pelo CARF.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>Ficamos \u00e0 disposi\u00e7\u00e3o para esclarecimentos adicionais.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>GT Lawyers &#8211; Equipe tribut\u00e1ria<\/strong><\/p>\n\n\n\n<p><a href=\"mailto:egross@gtlawyers.com.br\" class=\"\"><em>egross@gtlawyers.com.br<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O sistema tribut\u00e1rio brasileiro \u00e9 um dos mais complexos do mundo, com uma infinidade de tributos, pagamentos por antecipa\u00e7\u00e3o, regimes especiais, regimes excepcionais e regimes excepcional\u00edssimos. De toda essa complexidade, o que se constata \u00e9 que a grande maioria das empresas nacionais possuem cr\u00e9ditos tribut\u00e1rios originados em pagamentos por antecipa\u00e7\u00e3o ou at\u00e9 a maior, pass\u00edveis [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-973","post","type-post","status-publish","format-standard","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MULTA POR COMPENSA\u00c7\u00c3O TRIBUT\u00c1RIA N\u00c3O HOMOLOGADA \u2013 PLEN\u00c1RIO DO STF DERRUBA COBRAN\u00c7A | GTLawyers | Escrit\u00f3rio boutique full-service<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gtlawyers.com.br\/en\/artigos\/multa-por-compensacao-tributaria-nao-homologada-plenario-do-stf-derruba-cobranca\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MULTA POR COMPENSA\u00c7\u00c3O TRIBUT\u00c1RIA N\u00c3O HOMOLOGADA \u2013 PLEN\u00c1RIO DO STF DERRUBA COBRAN\u00c7A | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"O sistema tribut\u00e1rio brasileiro \u00e9 um dos mais complexos do mundo, com uma infinidade de tributos, pagamentos por antecipa\u00e7\u00e3o, regimes especiais, regimes excepcionais e regimes excepcional\u00edssimos. 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