{"id":6663,"date":"2024-01-03T16:14:27","date_gmt":"2024-01-03T19:14:27","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=6663"},"modified":"2024-01-03T16:14:27","modified_gmt":"2024-01-03T19:14:27","slug":"derrubada-vetos-pl-carf","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/derrubada-vetos-pl-carf\/","title":{"rendered":"Publicada a derrubada de vetos do PL do CARF (publicado na forma da Lei n.\u00ba 14.689 de 2023)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A derrubada dos vetos do PL CARF (publicado na forma da Lei n.\u00ba 14.689 de 2023), que havia sido promulgada pelo Congresso, foi sancionada pela Presid\u00eancia da Rep\u00fablica e publicada no DOU da sexta-feira dia 22\/12\/2023, conforme link e texto abaixo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dispositivos que tratam de mat\u00e9rias tribut\u00e1rias importantes foram restabelecidos, conforme destaques abaixo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Impossibilidade de liquida\u00e7\u00e3o antecipada do seguro garantia e carta fian\u00e7a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O Congresso derrubou o veto e restabeleceu o dispositivo que incluiu o \u00a7 7\u00ba, no art. 9\u00ba, da LEF, para prever que a fian\u00e7a banc\u00e1ria e o seguro garantia somente ser\u00e3o liquidados, no todo ou parcialmente, ap\u00f3s o tr\u00e2nsito em julgado de decis\u00e3o de m\u00e9rito em desfavor do contribuinte, sendo vedada a sua liquida\u00e7\u00e3o antecipada.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O STJ n\u00e3o possu\u00eda entendimento consolidado sobre o tema, apesar da maioria das decis\u00f5es da corte serem favor\u00e1veis \u00e0 liquida\u00e7\u00e3o antecipada. Assim, alguns contribuintes estavam sujeitos a liquida\u00e7\u00e3o antecipada, enquanto outros tinham assegurado o direito de n\u00e3o ver a garantia liquidada antes do tr\u00e2nsito em julgado. O Tema havia sido indicado pelo STJ para discuss\u00e3o no rito dos recursos repetitivos, ou seja, para a fixa\u00e7\u00e3o de tese com aplica\u00e7\u00e3o obrigat\u00f3ria para todos os casos no pa\u00eds com discuss\u00e3o semelhante. Contudo, o dispositivo em quest\u00e3o prejudica a discuss\u00e3o do Tema pelo STJ ao prever a impossibilidade de liquida\u00e7\u00e3o antecipada.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trata-se de dispositivo valioso para os contribuintes considerando que o seguro fian\u00e7a e fian\u00e7a banc\u00e1ria se consolidaram como \u00f3timas op\u00e7\u00f5es para garantia dos cr\u00e9ditos tribut\u00e1rios discutidos judicialmente e emiss\u00e3o de certid\u00e3o positiva com efeitos de negativa de d\u00e9bitos, em virtude do seu custo e de tamb\u00e9m<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cancelamento do montante da multa em autua\u00e7\u00e3o fiscal, inscrito ou n\u00e3o em d\u00edvida ativa, que exceda a 100% do valor do cr\u00e9dito tribut\u00e1rio apurado, mesmo que a multa esteja inclu\u00edda em programas de refinanciamento de d\u00edvidas.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A PGFN dever\u00e1 providenciar de of\u00edcio o imediato cancelamento da inscri\u00e7\u00e3o em d\u00edvida de todo o montante da multa que exceda a 100%, independentemente da prova\u00e7\u00e3o do contribuinte e ficar\u00e1 obrigada a comunicar o cancelamento nas execu\u00e7\u00f5es fiscais em andamento.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ademais, a Lei tamb\u00e9m prev\u00ea que o montante da multa que exceder a 100% nas autua\u00e7\u00f5es fiscais j\u00e1 pago, total ou parcialmente pelo contribuinte, apenas poder\u00e1 ser reavido se n\u00e3o estiver precluso o prazo, mediante a\u00e7\u00e3o judicial.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Este dispositivo \u00e9 muito relevante e dever\u00e1 ter um impacto grande e imediato nas discuss\u00f5es tribut\u00e1rias com multas aplicadas acima de 100% do valor do tributo.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Todavia, resta saber como se dar\u00e1 a atua\u00e7\u00e3o da Procuradoria no cancelamento das multas, considerando que ainda h\u00e1 legisla\u00e7\u00e3o federal prevendo a aplica\u00e7\u00e3o de multa no percentual de 150%, apesar da Lei n.\u00ba 14.689 de 2023, ter previsto a sua aplica\u00e7\u00e3o apenas nos casos em que for verificada a reincid\u00eancia do sujeito passivo.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Veja na \u00edntegra aqui: <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/L14689.htm#promulgacao\">https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2023-2026\/2023\/lei\/L14689.htm#promulgacao<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A derrubada dos vetos do PL CARF, que havia sido promulgada pelo Congresso, foi sancionada pela Presid\u00eancia da Rep\u00fablica.<\/p>\n","protected":false},"author":1,"featured_media":6665,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-6663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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