Uma análise acerca da aplicabilidade do princípio da vedação ao confisco no âmbito das multas tributárias

Abstract

The objective of this study is to investigate whether or not the Constitutional Principle of the Fence to Confiscation of fines, due to noncompliance with major and accessory obligations of a tax nature, is in order. It is known that according to the Great Text - by literality - this principle would only apply to taxes, which, as will be seen, differs from fines, ontologically. The problem that arises is whether, despite the apparent constitutional limitation, the principle that forbids confiscation applies to fines. For this, the present production was based on doctrinal and jurisprudential researches, from which, it was sought to draw solid conclusions. At that point, during the doctrinal-jurisprudential analysis, it was sought to verify to what extent certain arguments favorable and contrary to the aforementioned application were supported. For this, shocked the teachings of diverse doctrinaires and analyzes of jurisprudential judgment, mainly of the superior courts; From that point on, we sought to defend a certain understanding, which is only the sieve of a dialectical process of theses and antitheses. For the purpose of developing the present work, the method of deductive approach was used in the methodology, starting from general premises of the Constitution, doctrine and jurisprudence. Regarding the methods of procedures, he used the structuralist, analyzing the phenomenon of this principle in Brazil, and then abstracting it, in order to produce conclusions. In addition, the direct documentation research technique - through the analysis of the jurisprudential texts produced in the scope of the Superior Courts - was adopted, as well as the research technique for indirect bibliographic documentation, elaborated from material already published, in books, periodicals, articles of internet.