Tiago Aparecido da Silva
Lawyer at Marcos Martins Advogados
The 16th Court of the Federal District has ruled that in cases where tax offsetting is not approved, when good faith is established, the 50% fine provided for in article 74, paragraph 17, of Law 9430/96 should not be applied.
When judging the case, the Federal Judge of the 16th Circuit granted an injunction to suspend the aforementioned fine, considering that the STF has already recognized its confiscatory nature.
The magistrate considered that allowing the fine to be imposed on taxpayers in good faith represents an offense to the right to petition, and that the mere rejection of a request for offsetting cannot lead to the imposition of this penalty.
Thus, the imposition of a fine in the event of non-approval of a tax offset requires interpretation in accordance with the Federal Constitution, so that it can be dismissed when the taxpayer’s good faith is present, under penalty of offending the principles of reasonableness, proportionality and the right to petition.
Marcos Martins Advogados puts its tax team at your disposal for further clarification on the subject.
