O efeito confiscatório nas multas tributárias

Abstract

This article intends to analyze the constitutional principle of non-confiscation, whose scope is to limit the state power to tax, applied to tax fines considering the nature of these fines, moratorium or punitive and also the tax infraction that originated them due to the breach of the main tax obligations. and accessory. This principle allows state action not to cause disproportionate damage to the assets of the citizen / taxpayer. Allied to this perspective, it is also intended to discuss criteria that are being adopted by the Federal Supreme Court to establish a quantitative limit that configures a confiscatory effect on tax fines, since the legal system is silent regarding this limit. For the analysis in question, we used the bibliographic and dialectical critical methodology and neoconstitutionalism as a theoretical framework. Finally, this article intends to present proposals for the quantification of the percentage applied to tax fines that, if exceeded, could constitute a confiscatory effect. Thus, being able to contribute to the possibility of transparency in the application of fines and in safeguarding the right of citizens not to have their assets confiscated by the arbitrariness of the State.