{"id":2231,"date":"2022-03-31T14:36:47","date_gmt":"2022-03-31T17:36:47","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2231"},"modified":"2022-03-31T14:36:47","modified_gmt":"2022-03-31T17:36:47","slug":"representacao-fiscal","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/representacao-fiscal\/","title":{"rendered":"STF: \u00c9 CONSTITUCIONAL A REPRESENTA\u00c7\u00c3O FISCAL PARA FINS PENAIS AP\u00d3S PROCESSO ADMINISTRATIVO"},"content":{"rendered":"<p><span data-contrast=\"none\">O Plen\u00e1rio do Supremo Tribunal Federal, no julgamento da ADI 4980, declarou constitucional o envio da representa\u00e7\u00e3o fiscal para fins penais ao Minist\u00e9rio P\u00fablico apenas ap\u00f3s a decis\u00e3o final no processo administrativo fiscal.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">A ADI, movida pela Procuradoria-Geral da Rep\u00fablica, buscava afastar a necessidade do fim do processo administrativo para que a Receita Federal possa notificar o Minist\u00e9rio P\u00fablico, por entender que tal limita\u00e7\u00e3o fere o devido processo legal.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Apesar da argumenta\u00e7\u00e3o trazida pela PGR, os ministros entenderam que a condi\u00e7\u00e3o imposta aos agentes fiscais n\u00e3o afeta a atua\u00e7\u00e3o do Minist\u00e9rio P\u00fablico que pode agir a qualquer momento, independentemente do envio da representa\u00e7\u00e3o fiscal para fins penais.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">A decis\u00e3o \u00e9 importante para os contribuintes, porque afastou o uso do direito penal como meio de coagir o contribuinte ao pagamento.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Plen\u00e1rio do Supremo Tribunal Federal, no julgamento da ADI 4980, declarou constitucional o envio da representa\u00e7\u00e3o fiscal para fins penais ao Minist\u00e9rio P\u00fablico apenas ap\u00f3s a decis\u00e3o final no processo administrativo fiscal.\u00a0 A ADI, movida pela Procuradoria-Geral da Rep\u00fablica, buscava afastar a necessidade do fim do processo administrativo para que a Receita Federal possa [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2232,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[60,58,59,55],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>STF: \u00c9 CONSTITUCIONAL A REPRESENTA\u00c7\u00c3O FISCAL PARA FINS PENAIS AP\u00d3S PROCESSO ADMINISTRATIVO - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"O Plen\u00e1rio do Supremo Tribunal Federal declarou constitucional o envio da representa\u00e7\u00e3o fiscal para fins penais ao Minist\u00e9rio P\u00fablico.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/vvfconsultores.com.br\/blog\/representacao-fiscal\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"STF: \u00c9 CONSTITUCIONAL A REPRESENTA\u00c7\u00c3O FISCAL PARA FINS PENAIS AP\u00d3S PROCESSO ADMINISTRATIVO - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"O Plen\u00e1rio do Supremo Tribunal Federal declarou constitucional o envio da representa\u00e7\u00e3o fiscal para fins penais ao Minist\u00e9rio P\u00fablico.\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/vvfconsultores.com.br\/blog\/representacao-fiscal\/\" \/>\r\n<meta property=\"og:site_name\" content=\"VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"article:published_time\" content=\"2022-03-31T17:36:47+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2022\/03\/2022-03-29-Representacao-fiscal.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"845\" \/>\r\n\t<meta property=\"og:image:height\" content=\"605\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/\",\"name\":\"VVF Consultores Tribut\\u00e1rios | Blog\",\"description\":\"VVF Consultores Tribut\\u00e1rios | Blog\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vvfconsultores.com.br\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/representacao-fiscal\/#primaryimage\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2022\/03\/2022-03-29-Representacao-fiscal.jpg\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2022\/03\/2022-03-29-Representacao-fiscal.jpg\",\"width\":845,\"height\":605},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/representacao-fiscal\/#webpage\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/representacao-fiscal\/\",\"name\":\"STF: \\u00c9 CONSTITUCIONAL A REPRESENTA\\u00c7\\u00c3O FISCAL PARA FINS PENAIS AP\\u00d3S PROCESSO ADMINISTRATIVO - VVF Consultores Tribut\\u00e1rios | Blog\",\"isPartOf\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/representacao-fiscal\/#primaryimage\"},\"datePublished\":\"2022-03-31T17:36:47+00:00\",\"dateModified\":\"2022-03-31T17:36:47+00:00\",\"author\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\"},\"description\":\"O Plen\\u00e1rio do Supremo Tribunal Federal declarou constitucional o envio da representa\\u00e7\\u00e3o fiscal para fins penais ao Minist\\u00e9rio P\\u00fablico.\",\"breadcrumb\":{\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/representacao-fiscal\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vvfconsultores.com.br\/blog\/representacao-fiscal\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/representacao-fiscal\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\\u00edcio\",\"item\":\"https:\/\/vvfconsultores.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"STF: \\u00c9 CONSTITUCIONAL A REPRESENTA\\u00c7\\u00c3O FISCAL PARA FINS PENAIS AP\\u00d3S PROCESSO ADMINISTRATIVO\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#\/schema\/person\/a5574723d239f6d42e7e7e468124bdc8\",\"name\":\"VVF Consultores\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/vvfconsultores.com.br\/blog\/#personlogo\",\"inLanguage\":\"pt-BR\",\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/08\/vvf-autor.jpg\",\"contentUrl\":\"https:\/\/vvfconsultores.com.br\/blog\/wp-content\/uploads\/2023\/08\/vvf-autor.jpg\",\"caption\":\"VVF Consultores\"},\"url\":\"https:\/\/vvfconsultores.com.br\/blog\/author\/vvfconsult\/\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2231"}],"collection":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/comments?post=2231"}],"version-history":[{"count":1,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2231\/revisions"}],"predecessor-version":[{"id":2233,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/posts\/2231\/revisions\/2233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media\/2232"}],"wp:attachment":[{"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/media?parent=2231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/categories?post=2231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vvfconsultores.com.br\/blog\/wp-json\/wp\/v2\/tags?post=2231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}