According to the understanding of the First Panel of the Superior Court of Justice, issued in the case of Special Appeal No. 1817179 / RS (2019/0153901-2), in a judgment session held on 10/02/2019, the penalty of forfeiture of a rented vehicle used as an instrument of the crime of smuggling or contraband is not applicable to the rental company, unless the company's participation in the illicit act is proven.

The Federal Regional Court of the 4th Region denied the Writ of Mandamus filed by a rental company seeking the release of a vehicle caught in the crime of transporting goods from abroad and with irregularities in its tax documentation.

The TRF4 (Regional Federal Court of the 4th Region) upheld the company's acquiescence in the repeated use of its vehicles in illicit activity, given the variety of records involving the rental company's cars in a system administered by the Ministry of Finance.

Thus, according to the court, the removal of the forfeiture penalty related to the leased vehicle requires consistent proof of the owner's non-participation in the tax offense.

Therefore, the legal entity that owns the vehicle and regularly engages in for-profit rental activity cannot be subject to forfeiture due to an illegal act committed by a third party, namely the consumer-lessee, unless it has participated in the internationalization of the goods.

The Special Appeal was granted, ordering the petitioner to release the seized vehicle.

Source: STJ

Put Gian Lucca Jorri, Lawyer, graduated in Law in 2016 from the Catholic University of Santos. Area of Expertise: Customs Law and Tax Law, OAB (Brazilian Bar Association): 404.759

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