The Second Panel of the Superior Court of Justice recently issued a decision overturning the application of the Federal Revenue Service's fine of 100%, levied on the sales value of imported goods, on the grounds that the importing company had been penalized twice for a single infraction. 

The Superior Court upheld only the collection of taxes, as well as the application of the fine of 150% on the import value of the goods, which was applied by the Federal Revenue Service. 

In this specific case, even after the application of the 150% fine on the value of the transaction, the company would have received two other fines: the first, of 100% on the value of the sale; and the second, of 100% on the customs value of the goods due to irregular entry – the latter of which was overturned by the Administrative Council of Tax Appeals.s.

The decision in question confirmed the position of the Federal Regional Court of the 4th Region, dismissing the second fine of 100%.

The panel understood that the fine of 150% would already be sufficient punishment for the offenses of under-invoicing and irregular sale of goods with evaded taxes. 

RESP No. 1825186 / RS

Source: conjur.com.br

News commentary by Caio Congo, Lawyer, graduated in Law in 2020 from the Centro Universitário das Faculdades Metropolitanas Unidas / SP, specializing in Customs, Tax and Economic Criminal Law. OAB/SP nº 468.332