In a Writ of Mandamus filed by our law firm, DB Tesser Sociedade de Advogados, the Honorable Judge of the 4th Federal Court of the Judicial Section of Florianópolis granted the preliminary injunction, restoring the company's CNPJ (Brazilian taxpayer identification number) to ACTIVE status, until a final decision is reached in the Representation for the Purpose of Declaring the CNPJ Ineligible.
This is because the company had its CNPJ (Brazilian tax ID) suspended. before having been summoned to regularize the situation presented in the records and/or to respond to the aforementioned Tax Representation, the deadline stipulated in the mandatory rule being 30 (thirty) days, counted from the date the Legal Entity was unequivocally notified.
The suspension of the company's CNPJ (Brazilian taxpayer identification number) would only be acceptable after all administrative channels have been exhausted, with a guarantee of all applicable appeals, otherwise it would constitute a clear affront to the constitutional principles of due process and the free exercise of economic activity.
It is worth noting that the immediate suspension of the CNPJ (Brazilian taxpayer identification number) causes disastrous damage to the company, which will be prevented from carrying out any act inherent to its commercial activity, which, for obvious reasons, could lead to the closure of its operations.
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Decision commented on by Juliana Perpétuo, Lawyer, graduated in Law em 2003 pela FMU/SP, OAB/SP No. 242.614
