In a very recent decision, the 4th Panel of the Federal Regional Court of the 3rd Region ordered the immediate reactivation of the CNPJ (Brazilian taxpayer identification number) of an importing company sponsored by the law firm DB Tesser Sociedade de Advogados, enabling it to carry out its commercial and civil activities.
The rationale for granting the preliminary injunction that reinstated the CNPJ (Brazilian taxpayer identification number) is based on the abuse perpetrated in the premature suspension of the company's activities, which did not even have the opportunity to present a defense in the administrative sphere.
This understanding finds support in the constitutional protection of due process, the right to a fair hearing, and the right to a full defense, which guarantee a fair trial for the taxpayer.
Therefore, simply initiating proceedings to declare a company's CNPJ (Brazilian taxpayer identification number) ineligible is not sufficient; the administrative process must be exhausted before applying such a severe penalty, as the taxpayer may ultimately be able to obtain approval to maintain its social function.
For this reason, in cases of abuse of such magnitude that it results in the immobilization of a company's economic activities, the assistance of a specialized law firm becomes indispensable.
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Decision commented on by Bárbara Melro Seabra, Lawyer, graduated in Law in 2016 from the Catholic University of Santos / SP, Specialist in Customs / Tax Law.
Brazilian Bar Association number 430.011
