Cesar Peres Dulac Müller logo


Date: February 27, 2019
Posted by: CPDMA team

Taxpayers win in STJ dispute over drawback

The taxpayers won in the 1st Panel of the Superior Court of Justice (STJ) a dispute on drawback. For the ministers, the company that missed the deadline to use the tax benefit of the regime - the suspension of the Import Tax - must only pay interest on late payment and a fine from the 31st day of the default on the commitment to export. The score was three votes to two. With the decision, the topic can be taken to the 1st Section. The 2nd Class has a divergent understanding.

In the suspension drawback regime, no tax is levied on the imported good, as long as it is incorporated into the production process and the final product is exported within one year. If the deadline is not met, the company is obliged to pay the tax within 30 days after this one-year interval.

In the case under trial (REsp 1310141), the company paid the Import Tax after missing the deadline, but filed a lawsuit against the demand for late payment interest and a fine (legal charges). Only accepted monetary correction.

In the lawsuit, the taxpayer claims that the interest and the fine are only due after a period of one year and 30 days. The Attorney General's Office of the National Treasury (PGFN) considers that the interest and the penalty should apply from the moment of importation. The understanding of the body, however, did not prevail in the trial.

The session was resumed with the vote of Minister Sérgio Kukina. He voted for the incidence of late payment interest. But it removed the fine on late payment interest, which was collected within 30 days. The understanding was accompanied by Minister Gurgel de Faria, who had already cast a vote with a small difference. Both, however, were defeated.

The vote of the rapporteur, Minister Napoleão Nunes Maia Filho, prevailed. He ruled out the payment of interest on arrears and a fine in the specific case, as he understood that the initial deadline for the incidence of these charges is the 31st day of the default on the commitment to export.

According to the rapporteur, 30 days are foreseen for the payment of the tax. Therefore, interest and fines should only be charged after this interval. The rapporteur's vote was followed by Minister Regina Helena Costa and Minister Benedito Gonçalves.

Minister Gurgel de Faria said, at the end of the trial, that embargoes of divergence may be presented for the 1st Section to judge the matter. The 2nd Panel understands that interest and fines must be charged from the moment of importation. "Let's go, let's go to the Section", said minister Regina Helena Costa.

Source: Beatriz Olivon via Valor Econômico.


recent posts

STF decides that collective rule that restricts labor rights is constitutional

STF decides that collective rule that restricts labor law is constitutional. The Court observed, however, that the reduction of rights by Collective Agreements or Conventions must respect the guarantees constitutionally guaranteed to workers. The Federal Supreme Court ruled that Collective Bargaining Agreements or Agreements that limit or suppress labor rights are valid, provided that […]

Read more
The eviction action in the judicial recovery

Companies that file a judicial recovery action and have their activities carried out in leased properties may, in the event of default, face an eviction action, even if the credit is listed in the creditors list. On this topic, there are some very important issues being dealt with in the courts regarding the suspension of the demand and about the resumption of the asset during the period of processing of the judicial reorganization.

Read more
Law to reduce bureaucracy of Public Records passed

On June 27th, Law nº 14. 382/2022 was enacted, whose main objective is the creation of the Electronic System of Public Records (SERP), which aims to unify the systems of notary offices throughout the country, reducing the bureaucracy of the national notary system ( the measure covers the registrations of real estate, titles and civil documents of natural persons and […]

Read more
Bidding law and the use of Dispute Boards

In large-scale contracts, complexity, amounts involved, and time are common causes of conflict between the parties. An effective option to help prevent and resolve these disputes is called a dispute board. This method, unlike mediation, arbitration and conciliation, consists of creating a council of technicians, appointed […]

Read more
Tax Benefits to the Events Sector - PERSE Law

The restrictive measures adopted worldwide to minimize the spread of Covid-19 have undeniably brought significant impacts to various sectors of the economy. The determination of isolation or quarantine to face the pandemic, the most effective measure to reduce the circulation of the contagious agent, has made the sector of culture and entertainment events […]

Read more
CVM Resolution No. 80 and the dissonance with the secrecy inherent to arbitration proceedings

In force since May 2, 2022, CVM Resolution No. 80 brings a new notice on corporate demands, regulating the registration and provision of periodic and occasional information from the issuers of securities. Such regulation was the subject of Public Hearing 1/21 and consolidated the content of Instructions No. 367 and 480 […]

Read more
linkedin Facebook pinterest youtube lol twitter Instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter Instagram