Multa tributária segundo a lei nº 6.968/96: uma análise quanto à aplicação do princípio constitucional da vedação do confisco

Abstract

The tax penalty is a kind of penalty for non-compliance of a tax liability. In this sense, subject to the stricter sanctions contributor those prescribed by law 6.968/96 (RN State ICMS Law): a penalty of a fine. However, under the quantitative aspect, it must be correlated with constitutional principles designed to safeguard the assets of the citizen, in order to preserve it from the excesses committed by the tax authorities. In this context, CF / 88 established the prohibition of fines in amounts or percentages that absorb significant portion of the particular good, disproportionate and desarrazoável way. The analysis of the application of constitutional and legislative provisions of the penalty of a fine, according to Law No. 6,968 / 96 aims to ensure the taxpayer -citizen that the amounts of the fines set out in that law are in the line with the federal constitution and the tax legislation guides the subject.