{"id":10540,"date":"2023-08-15T13:33:09","date_gmt":"2023-08-15T16:33:09","guid":{"rendered":"https:\/\/www.ronaldomartins.adv.br\/?p=10540"},"modified":"2023-08-15T13:33:09","modified_gmt":"2023-08-15T16:33:09","slug":"actas-de-infraccion-con-multas-superiores-al-100-del-valor-de-los-impuestos","status":"publish","type":"post","link":"https:\/\/www.ronaldomartins.adv.br\/es\/15\/08\/2023\/actas-de-infraccion-con-multas-superiores-al-100-del-valor-de-los-impuestos\/","title":{"rendered":"ACTAS DE INFRACCI\u00d3N CON MULTAS SUPERIORES AL 100% DEL VALOR DE LOS IMPUESTOS"},"content":{"rendered":"<p><strong>Noticia relevante para las empresas a las que se ha impuesto una multa superior al valor de los impuestos exigidos.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>El Supremo Tribunal Federal ha reconocido la repercusi\u00f3n general de un recurso que trata de la posibilidad de fijar una multa punitiva superior al 100% del impuesto debido. El Pleno del Supremo Tribunal Federal (STF), en decisi\u00f3n un\u00e1nime, someti\u00f3 el Recurso Extraordinario (RE) 1335293 al r\u00e9gimen de repercusi\u00f3n general (Tema 1.195).<\/p>\n<p>Tal decisi\u00f3n y la futura sentencia del citado Recurso Extraordinario, cuando se discuta, en repercusi\u00f3n general, afectar\u00e1n directamente a las multas impuestas en actas de infracci\u00f3n de cualquier naturaleza &#8211; federal, estatal, municipal &#8211; y podr\u00e1n mantener o reducir las contingencias a\u00fan no juzgadas, tanto en fase administrativa como judicial.<\/p>\n<p>Las empresas que hayan sido liquidadas y, por cualquier motivo, hayan pagado impuestos con multa superior al principal, podr\u00e1n solicitar la devoluci\u00f3n del exceso de la multa impuesta, despu\u00e9s de la decisi\u00f3n del Supremo Tribunal Federal, en el sentido de su inconstitucionalidad, y despu\u00e9s de que no haya transcurrido el plazo de 5 (cinco) a\u00f1os.<\/p>\n<p>Por lo tanto, las empresas deben vigilar este hecho para evitar que prescriba el delito fiscal.<\/p>\n<p>Nuestro equipo de abogados fiscalistas puede aclarar todas sus dudas.<\/p>\n<p>\nEstamos a su disposici\u00f3n para llevar a cabo una llamada sobre el asunto y organizar la presentaci\u00f3n inmediata de la demanda.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Para m\u00e1s informaci\u00f3n, dir\u00edjase a los Dres. Fernando Giacon Ciscato (<\/strong><a href=\"mailto:fernando.ciscato@ronaldomartins.adv.br\"><strong>fernando.ciscato@ronaldomartins.adv.br<\/strong><\/a><strong>), tel.: (11) 3066-5935\/ (11) 94537-5906\u00a0y Renato de Andrade Bento (<\/strong><a href=\"mailto:renato.andrade@ronaldomartins.adv.br\"><strong>renato.andrade@ronaldomartins.adv.br<\/strong><\/a><strong>),\u00a0tel.: (11) 3066-4817\/ (11) 99129-2375.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Noticia relevante para las empresas a las que se ha impuesto una multa superior al valor de los impuestos exigidos. &nbsp; El Supremo Tribunal Federal ha reconocido la repercusi\u00f3n general de un recurso que trata de la posibilidad de fijar una multa punitiva superior al 100% del impuesto debido. El Pleno del Supremo Tribunal Federal [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10049,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-10540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ACTAS DE INFRACCI\u00d3N CON MULTAS SUPERIORES AL 100% DEL VALOR DE LOS IMPUESTOS &#8211; Ronaldo Martins &amp; Advogados<\/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.ronaldomartins.adv.br\/es\/15\/08\/2023\/actas-de-infraccion-con-multas-superiores-al-100-del-valor-de-los-impuestos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ACTAS DE INFRACCI\u00d3N CON MULTAS SUPERIORES AL 100% DEL VALOR DE LOS IMPUESTOS &#8211; Ronaldo Martins &amp; Advogados\" \/>\n<meta property=\"og:description\" content=\"Noticia relevante para las empresas a las que se ha impuesto una multa superior al valor de los impuestos exigidos. &nbsp; El Supremo Tribunal Federal ha reconocido la repercusi\u00f3n general de un recurso que trata de la posibilidad de fijar una multa punitiva superior al 100% del impuesto debido. 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