Denúncia espontânea no direito tributário

Abstract

This paper aims to analyze the legal institute of voluntary disclosure and its application in tax law, which is established in article 138 of the National Tax Code, and allows the taxpayer who failed to comply with the tax obligation to report the tax offense, on a voluntary basis, and thus pay the tax due to the Public Administration. This is a relevant issue and an important benefit for the taxpayer, Since said legal provision gives the opportunity to dismiss responsibility for the infraction and excludes the punitive claim of the tax authorities. Initially, it is appropriate to study the said institute clarifying its purpose and demonstrating the necessary requirements for the configuration of voluntary disclosure, the possibility of paying off existing debt, including, as regards the possibility of payment through installment payment and the compensation of the tax, two very controversial issues which surround the voluntary disclosure. It is still intended to demonstrate whether the voluntary disclosure cover the instrumental duty, including exposing the doctrinal and jurisprudential understanding of the Superior Court of Justice on the topic addresse