The ministers of the 2nd Panel of the STJ decided that it is not possible to apply both official and isolated fines together, as they understand that the isolated fine is absorbed by the official fine, that is, the more serious infraction absorbs the less serious one.
This decision reformed the understanding of the TRF of the 4th Region which, accepting the Union’s argument, considered that the fines applied have different natures, one for non-compliance with the accessory obligation, the other for non-payment of the tax.
The 2nd Panel of the Superior Court of Justice (STJ), however, upheld the dominant understanding on the matter, as although there are few decisions validating the duplication of the requirement, most of the decisions issued by the Panel are for the incompatibility of double charging.
The Superior Court of Justice’s decision is sensible and in line with the Supreme Federal Court’s ruling in March of this year, which found the requirement of separate fines and late payment fines for unapproved compensation unconstitutional. Although the reasons for the courts’ decisions and the arguments used differ, it is clear that both courts doubly penalized the taxpayer for the same act.
