In a recent decision, issued on January 14, 2022, in the proceedings of the Annulment Action pending before the 2nd Civil Court of the Judicial Section of São Paulo, the requested urgent relief was granted, suspending the enforceability of the amounts registered as tax debt, pursuant to article 151, V, of the National Tax Code.
The company sought a court order to, as an urgent measure, suspend the enforcement proceedings for the amounts related to the outstanding debt, as well as the suspension of enforcement proceedings against the managing partner, who had been included as a jointly liable party in the assessment, due to the evident absence of authorizing requirements for his inclusion.
In analyzing the request for urgent relief, the Magistrate noted the plausibility of the importing company's allegations, particularly regarding the joint liability of the managing partner, and therefore granted the requested relief, suspending the enforceability of the amounts registered as outstanding debt.
Thus, the indispensability of a specialized team to provide the necessary legal support to international trade operators is demonstrated, since, often, even when they carry out their commercial activities in accordance with regulatory requirements, they are surprised by arbitrary conduct, which ends up making it impossible to continue their functions.
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Decision commented on by Pedro Guzenski, Lawyer, graduated in Law in 2019 from the Catholic University of Santos/SP, Specialist in Customs and Tax Law. OAB nº 445.637
