As sanções administrativo-tributárias e seus limites

• Ano de defesa: 2019
• Autor(a) principal: Szajnbok, Lucienne Michelle Treguer Cwikler
• Orientador(a): Jardim, Eduardo Marcial Ferreira
• Banca de defesa: Gioia, Fulvia Helena de , Jesus, Isabela Bonfá de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Direito Político e Econômico
• Departamento: Faculdade de Direito (FDIR)
• País: Brasil
• Palavras-chave em Português: sanções administrativo-tributárias; princípios constitucionais tributários; proporcionalidade; proibição de excesso; razoabilidade
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: http://dspace.mackenzie.br/handle/10899/24097

Nowadays and in many situations, excessive administrative-tax sanctions have been applied, which has contributed to the deepening of the sense of legal insecurity surrounding tax matters, already characterized by the large quantity and complexity of its rules. So, the objective of this dissertation was to demonstrate, through analysis of doctrine and jurisprudence, the limits that have been imposed on administrative-tax sanctions. Thus, it was based on the notion that the juridical norm constitutes a fundamental and indispensable element for the organization of the social body, since it establishes and delimits the rights and duties applicable to its members, still bearing, in its bulge, the attributes of coactivity and of sanction, without which the norm becomes innocuous. In the tax area, due to the essentiality that the tax revenue represents in order for the State to fulfill its functions and carry out the activities that are inherent to it, it has been demonstrated that the tax legal norm assumes undeniable prominence, establishing the rights and duties applicable to the parties, in this case, on the one hand, the taxpayers and, on the other hand, the Public Treasury, also providing for the applicable sanction in case of noncompliance. There is no doubt that the default by the taxpayer of the main and / or accessory tax obligations contained in the tax law can cause deleterious effects to the performance of the state activity, and as a result the administrative-tax sanctions are undeniable, both under the compensatory aspect and under the prism of punishment, and may even have a disincentive or corrective character. However, sanctions imposed, whether pecuniary or non-pecuniary, cannot be abusive or excessive, and for this reason the present work has demonstrated how the application of constitutional principles of taxation, such as the principles of the legality, prohibition of confiscation, freedom of economic activity exercise, free competition, due process, ample defense, contradiction and legal certainty act to limit administrative-tax sanctions. In this context, it was also analyzed how the postulates of proportionality, prohibition of excess and reasonability have guided and aided the jurisdictional task regarding the application of constitutional principles of taxation, with the purpose of evaluating excessiveness and / or imposing sanctions.