Em decis\u00e3o recente, a 6\u00aa Vara Federal de Campinas\/SP afastou a aplica\u00e7\u00e3o autom\u00e1tica do prazo de dois anos de impedimento para que um contribuinte aderisse a nova transa\u00e7\u00e3o tribut\u00e1ria. O juiz Francisco Leandro Sousa Miranda entendeu que a san\u00e7\u00e3o prevista no \u00a74\u00ba do artigo 4\u00ba da Lei n\u00ba 13.988\/2020 \u2014 e regulamentada pelo artigo 18 da Portaria PGFN n\u00ba 6.757\/2022 \u2014 n\u00e3o pode ser aplicada de forma autom\u00e1tica e irrestrita.<\/p>\n\n\n\n
A legisla\u00e7\u00e3o estabelece que, em caso de rescis\u00e3o da transa\u00e7\u00e3o anterior, o contribuinte ficaria impedido de formalizar nova transa\u00e7\u00e3o, mesmo relativa a d\u00e9bitos distintos, pelo prazo de dois anos. No entanto, no caso analisado, a rescis\u00e3o teria ocorrido em raz\u00e3o de falhas atribu\u00eddas \u00e0 pr\u00f3pria administra\u00e7\u00e3o p\u00fablica, e n\u00e3o por dolo ou m\u00e1-f\u00e9 do contribuinte.<\/p>\n\n\n\n
O magistrado ponderou que a penalidade, embora prevista em lei e em norma infralegal, deve respeitar os princ\u00edpios da razoabilidade, da proporcionalidade e da boa-f\u00e9 objetiva. Segundo ele, aplicar a veda\u00e7\u00e3o sem considerar as circunst\u00e2ncias concretas violaria o direito fundamental do contribuinte \u00e0 regulariza\u00e7\u00e3o de suas pend\u00eancias fiscais, comprometendo a pr\u00f3pria efetividade da pol\u00edtica p\u00fablica de transa\u00e7\u00e3o tribut\u00e1ria.<\/p>\n\n\n\n
A decis\u00e3o refor\u00e7a a necessidade de uma interpreta\u00e7\u00e3o sistem\u00e1tica e justa das normas que regulam a transa\u00e7\u00e3o tribut\u00e1ria, privilegiando a an\u00e1lise do caso concreto, a prote\u00e7\u00e3o da confian\u00e7a leg\u00edtima e o incentivo \u00e0 resolu\u00e7\u00e3o consensual de conflitos fiscais.<\/p>\n","protected":false},"excerpt":{"rendered":"
Em decis\u00e3o recente, a 6\u00aa Vara Federal de Campinas\/SP afastou a aplica\u00e7\u00e3o autom\u00e1tica do prazo de dois anos de impedimento […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_kadence_starter_templates_imported_post":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-588","post","type-post","status-publish","format-standard","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/comments?post=588"}],"version-history":[{"count":1,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/588\/revisions"}],"predecessor-version":[{"id":589,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/posts\/588\/revisions\/589"}],"wp:attachment":[{"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/media?parent=588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/categories?post=588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/wp-json\/wp\/v2\/tags?post=588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}