In a recent ruling, issued on July 29, 2021, in the proceedings of a Writ of Mandamus before the 6th Federal Court of Curitiba – Paraná, the requested relief was granted to annul the Administrative Representation for the purpose of declaring the Petitioner's CNPJ (Brazilian taxpayer identification number) ineligible due to the imposed statute of limitations.
The company had sought judicial relief requesting the granting of a preliminary injunction to extinguish the Representation for the purpose of declaring its CNPJ (Brazilian taxpayer identification number) ineligible due to the occurrence of intercurrent prescription, applying Article 1 of Law No. 9,873/1999, in view of the inaction of the respondent authority for more than 3 (three) years.
The petitioning company had a Tax Representation filed against it for the purpose of declaring its CNPJ (Brazilian taxpayer identification number) ineligible, which occurred on June 29, 2017, due to the alleged practice of fraudulent use of third parties and concealment of the taxpayer. However, on July 31, 2017, there was the last movement in the administrative process, without any further events, a fact that led to the imposition of intercurrent prescription due to the Administration's inaction.
Therefore, a specialized team is essential to provide the necessary legal support to international trade operators, because although they carry out their commercial activities in accordance with the provisions of the current legal system, they end up being surprised by radical and arbitrary actions originating from the Administration.
For more information, contact our team!
Decision commented on by Gian Lucca Jorri, Lawyer, graduated in Law in 2016 from the Catholic University of Santos / SP., Specialist in Customs and Tax Law.
OAB/SP No. 404.759
