{"id":10544,"date":"2023-08-15T13:37:54","date_gmt":"2023-08-15T16:37:54","guid":{"rendered":"https:\/\/www.ronaldomartins.adv.br\/?p=10544"},"modified":"2023-08-15T13:37:54","modified_gmt":"2023-08-15T16:37:54","slug":"victoria-para-los-contribuyentes-la-decision-de-la-stf-sobre-la-multa-aislada-debe-generar-un-impacto-de-hasta-r-37-mil-millones-para-el-gobierno-federal","status":"publish","type":"post","link":"https:\/\/www.ronaldomartins.adv.br\/es\/15\/08\/2023\/victoria-para-los-contribuyentes-la-decision-de-la-stf-sobre-la-multa-aislada-debe-generar-un-impacto-de-hasta-r-37-mil-millones-para-el-gobierno-federal\/","title":{"rendered":"VICTORIA PARA LOS CONTRIBUYENTES &#8211; LA DECISI\u00d3N DE LA STF SOBRE LA MULTA AISLADA DEBE GENERAR UN IMPACTO DE HASTA R$ 3,7 MIL MILLONES PARA EL GOBIERNO FEDERAL"},"content":{"rendered":"<p>El Supremo Tribunal Federal (STF) decidi\u00f3, por unanimidad, declarar inconstitucional la multa separada del 50% (cincuenta por ciento) del valor de la deuda exigida a los contribuyentes por la denegaci\u00f3n de compensaci\u00f3n de cr\u00e9ditos no aceptada por la Secretar\u00eda de Ingresos Federales.<\/p>\n<p>&nbsp;<\/p>\n<p>Seg\u00fan el ponente, Edson Fachin, la multa es inconstitucional \u00abporque no consiste en un acto il\u00edcito capaz de causar una sanci\u00f3n autom\u00e1tica\u00bb.<\/p>\n<p>&nbsp;<\/p>\n<p>La multa del 50% fue establecida en 2010 por la Ley 12.249 y, en base a ella, Hacienda cobr\u00f3 dicha multa punitiva, adem\u00e1s de la multa por mora de hasta el 20%, m\u00e1s los intereses Selic.<\/p>\n<p>&nbsp;<\/p>\n<p>La decisi\u00f3n fue dictada por el Pleno del Supremo Tribunal Federal (STF), en el proceso 736, que tiene repercusi\u00f3n general y estableci\u00f3 la siguiente tesis: \u00abLa multa separada prevista en la ley es inconstitucional en relaci\u00f3n con la mera negativa a ratificar la compensaci\u00f3n fiscal, ya que no constituye un acto il\u00edcito que pueda dar lugar a una multa autom\u00e1tica\u00bb.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>A partir de ahora, Hacienda no podr\u00e1 cobrar una multa del 50% cuando no acepte una solicitud de devoluci\u00f3n y no ratifique las declaraciones de compensaci\u00f3n de cr\u00e9ditos ante la Secretar\u00eda de Ingresos Federales. En consecuencia, todos los casos existentes deber\u00e1n fallarse a favor de los contribuyentes.<\/p>\n<p><strong>Si desea m\u00e1s informaci\u00f3n, p\u00f3ngase en contacto con el Dr. Fernando Giacon Ciscato, <\/strong><strong>Abogado <\/strong><strong>Lider del Sector de Contencioso Fiscal<\/strong><strong> de RONALDO MARTINS &amp; Advogados: <\/strong><a href=\"mailto:fernando.ciscato@ronaldomartins.adv.br\"><strong>fernando.ciscato@ronaldomartins.adv.br<\/strong><\/a><strong>\u00a0,<\/strong><\/p>\n<p><strong>tel.: (11) 94537-5906.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Supremo Tribunal Federal (STF) decidi\u00f3, por unanimidad, declarar inconstitucional la multa separada del 50% (cincuenta por ciento) del valor de la deuda exigida a los contribuyentes por la denegaci\u00f3n de compensaci\u00f3n de cr\u00e9ditos no aceptada por la Secretar\u00eda de Ingresos Federales. &nbsp; Seg\u00fan el ponente, Edson Fachin, la multa es inconstitucional \u00abporque no consiste [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6134,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-10544","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 v23.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VICTORIA PARA LOS CONTRIBUYENTES - LA DECISI\u00d3N DE LA STF SOBRE LA MULTA AISLADA DEBE GENERAR UN IMPACTO DE HASTA R$ 3,7 MIL MILLONES PARA EL GOBIERNO FEDERAL &#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\/victoria-para-los-contribuyentes-la-decision-de-la-stf-sobre-la-multa-aislada-debe-generar-un-impacto-de-hasta-r-37-mil-millones-para-el-gobierno-federal\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VICTORIA PARA LOS CONTRIBUYENTES - LA DECISI\u00d3N DE LA STF SOBRE LA MULTA AISLADA DEBE GENERAR UN IMPACTO DE HASTA R$ 3,7 MIL MILLONES PARA EL GOBIERNO FEDERAL &#8211; Ronaldo Martins &amp; Advogados\" \/>\n<meta property=\"og:description\" content=\"El Supremo Tribunal Federal (STF) decidi\u00f3, por unanimidad, declarar inconstitucional la multa separada del 50% (cincuenta por ciento) del valor de la deuda exigida a los contribuyentes por la denegaci\u00f3n de compensaci\u00f3n de cr\u00e9ditos no aceptada por la Secretar\u00eda de Ingresos Federales. &nbsp; 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