{"id":3922,"date":"2025-11-25T09:28:48","date_gmt":"2025-11-25T12:28:48","guid":{"rendered":"https:\/\/www.ayadvogados.com.br\/?p=3922"},"modified":"2025-11-25T09:28:50","modified_gmt":"2025-11-25T12:28:50","slug":"sejan-mantem-multas-nas-decisoes-do-carf-por-voto-de-desempate","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=3922","title":{"rendered":"Sejan mant\u00e9m multas nas decis\u00f5es do Carf por voto de desempate"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Sejan mant\u00e9m multas nas decis\u00f5es do Carf por voto de desempate: entenda o impacto para as empresas<\/strong><\/h2>\n\n\n\n<p>A C\u00e2mara de Promo\u00e7\u00e3o de Seguran\u00e7a Jur\u00eddica no Ambiente de Neg\u00f3cios (Sejan), \u00f3rg\u00e3o ligado \u00e0 Advocacia-Geral da Uni\u00e3o (AGU), decidiu manter o entendimento da Receita Federal e da Procuradoria-Geral da Fazenda Nacional (PGFN) sobre a aplica\u00e7\u00e3o de multas em julgamentos do Conselho Administrativo de Recursos Fiscais (Carf) decididos por voto de desempate \u2014 o chamado voto de qualidade.<\/p>\n\n\n\n<p>A decis\u00e3o contraria o pleito de empresas e entidades setoriais que defendem uma interpreta\u00e7\u00e3o mais ampla da Lei n\u00ba 14.689\/2023, conhecida como a nova Lei do Carf.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>O que diz a legisla\u00e7\u00e3o?<\/strong><\/h2>\n\n\n\n<p>A Lei 14.689\/2023 restabeleceu o voto de qualidade favor\u00e1vel ao Fisco, mas, em contrapartida, concedeu benef\u00edcios aos contribuintes \u2014 entre eles, a exclus\u00e3o das multas quando a decis\u00e3o for desfavor\u00e1vel ao contribuinte por voto de desempate.<\/p>\n\n\n\n<p>O texto legal estabelece que devem ser exclu\u00eddas:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Multa de of\u00edcio<\/li>\n\n\n\n<li>Multa qualificada<\/li>\n\n\n\n<li>Multa agravada<\/li>\n<\/ul>\n\n\n\n<p>Entretanto, a Receita Federal e a PGFN interpretam que <strong>apenas essas multas podem ser exclu\u00eddas<\/strong>, mantendo outras penalidades, como:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Multa isolada<\/li>\n\n\n\n<li>Multa aduaneira<\/li>\n\n\n\n<li>Multa morat\u00f3ria<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>O entendimento da Sejan<\/strong><\/h2>\n\n\n\n<p>Ap\u00f3s questionamento feito pela Confedera\u00e7\u00e3o Nacional de Sa\u00fade (CNSa\u00fade), a Sejan confirmou que prevalece o Parecer PGFN n\u00ba 943\/2024, refor\u00e7ando as limita\u00e7\u00f5es impostas pela Instru\u00e7\u00e3o Normativa n\u00ba 2.205\/2024 da Receita Federal.<\/p>\n\n\n\n<p>Segundo o \u00f3rg\u00e3o, a exclus\u00e3o irrestrita das multas \u2014 como defendida por entidades empresariais \u2014 n\u00e3o se aplica.<\/p>\n\n\n\n<p>Essa posi\u00e7\u00e3o tende a ampliar o n\u00famero de discuss\u00f5es judiciais, j\u00e1 que empresas alegam que a legisla\u00e7\u00e3o aprovada pelo Congresso concede uma abrang\u00eancia maior do benef\u00edcio.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Debate sobre retroatividade<\/strong><\/h2>\n\n\n\n<p>Outro ponto debatido \u00e9 o artigo 15 da Lei 14.689\/2023, que permite a retroatividade da exclus\u00e3o de multas para casos j\u00e1 julgados pelo Carf, mas ainda pendentes de decis\u00e3o de m\u00e9rito no Tribunal Regional Federal.<\/p>\n\n\n\n<p>A Sejan afirmou que a Receita Federal dever\u00e1 revisar a IN 2.205\/2024 para esclarecer a aplica\u00e7\u00e3o retroativa, refor\u00e7ando que a legisla\u00e7\u00e3o \u00e9 autoaplic\u00e1vel.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Poss\u00edveis desdobramentos<\/strong><\/h2>\n\n\n\n<p>A decis\u00e3o da Sejan sinaliza tr\u00eas movimentos importantes:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Aumento da judicializa\u00e7\u00e3o<\/strong>, j\u00e1 que contribuintes devem levar o tema ao Judici\u00e1rio.<\/li>\n\n\n\n<li><strong>Revis\u00e3o da Instru\u00e7\u00e3o Normativa 2.205\/2024<\/strong>, especialmente quanto \u00e0 retroatividade.<\/li>\n\n\n\n<li><strong>Maior aten\u00e7\u00e3o das empresas<\/strong> aos impactos financeiros e estrat\u00e9gicos dos julgamentos no Carf.<\/li>\n<\/ol>\n\n\n\n<p>A interpreta\u00e7\u00e3o restritiva confirmada pela Sejan refor\u00e7a a necessidade de aten\u00e7\u00e3o das empresas \u00e0s penalidades mantidas em julgamentos por voto de desempate. Enquanto o tema segue em debate jur\u00eddico, \u00e9 fundamental que contribuintes avaliem seus processos administrativos e estrat\u00e9gias de defesa tribut\u00e1ria.<\/p>\n\n\n\n<p>Fonte: <a href=\"https:\/\/valor.globo.com\/legislacao\/noticia\/2025\/11\/21\/sejan-mantem-multas-nas-decisoes-do-carf-por-voto-de-desempate.ghtml\">Sejan mant\u00e9m multas nas decis\u00f5es do Carf por voto de desempate | Legisla\u00e7\u00e3o | Valor Econ\u00f4mico<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sejan mant\u00e9m multas nas decis\u00f5es do Carf por voto de desempate: entenda o impacto para as empresas A C\u00e2mara de Promo\u00e7\u00e3o de Seguran\u00e7a Jur\u00eddica no Ambiente de Neg\u00f3cios (Sejan), \u00f3rg\u00e3o ligado \u00e0 Advocacia-Geral da Uni\u00e3o (AGU), decidiu manter o entendimento da Receita Federal e da Procuradoria-Geral da Fazenda Nacional (PGFN) sobre a aplica\u00e7\u00e3o de multas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3924,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[9,29,33,63,96,73],"class_list":["post-3922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia-do-dia","tag-amaral-yazbek","tag-empresas","tag-negocios","tag-noticia-do-dia","tag-reforma-tributaria","tag-retrospecto-tributario"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF pode julgar 3 temas tribut\u00e1rios decisivos nesta semana<\/title>\n<meta name=\"description\" content=\"STF pode julgar 3 temas tribut\u00e1rios decisivos nesta semana. 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