Limits for the setting of formal pecuniary tax penalitions

Abstract:

This study aims to demonstrate that the establishment of limits to the sanction of formal financial tax penalties proves to be urgent and necessary, due to in our times are being misused with the sharp revenue collection purpose, by applying bulky penalties and unreasonable, going against the fundamental rights safeguarded by the Brazilian Federal Constitution. It reveals that, regardless of the form chosen for the conditioning of reprimands resulting exclusively tax violations, alluded limitations should be guided by the whole of principles that conform the Tax Law Sanctioning.


Reference:
ALVES, Evelin Teixeira de Souza. Limites o pra a fixação de sanções tributárias pecuniárias formais. Revista de Direito Tributário Contemporâneo, v.6, p.1-23, maio-jun., 2017.

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