{"id":1961,"date":"2022-08-17T12:27:10","date_gmt":"2022-08-17T15:27:10","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/multa-por-sonegacao-fiscal-e-afastada-pelo-stj-2\/"},"modified":"2026-08-18T11:13:23","modified_gmt":"2026-08-18T14:13:23","slug":"tax-evasion-fine-overturned-by-the-superior-court-of-justice-2","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/multa-por-sonegacao-fiscal-e-afastada-pelo-stj-2\/","title":{"rendered":"Tax evasion fine overturned by the Superior Court of Justice."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1961\" class=\"elementor elementor-1961\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-530d5527 e-flex e-con-boxed e-con e-parent\" data-id=\"530d5527\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f2210cf elementor-widget elementor-widget-text-editor\" data-id=\"4f2210cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<\/p>\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">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.\u00a0<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n<p><\/p>\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">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 \u2013 the latter of which was overturned by the Administrative Council of Tax Appeals.<\/span><\/em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">s.<\/span><\/p>\n<p>\u00a0<\/p>\n<p><\/p>\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">The decision in question confirmed the position of the Federal Regional Court of the 4th Region, dismissing the second fine of 100%.<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n<p><\/p>\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">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.\u00a0<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n<p><\/p>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">RESP No. 1825186 \/ RS<\/span><\/p>\n<p>\u00a0<\/p>\n<p><\/p>\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Source: conjur.com.br<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n<p><\/p>\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">News commentary by Caio Congo<\/span><\/em><strong><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">,\u00a0<\/span><\/strong><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Lawyer, graduated in Law in 2020 from the Centro Universit\u00e1rio das Faculdades Metropolitanas Unidas \/ SP, specializing in Customs, Tax and Economic Criminal Law. OAB\/SP n\u00ba 468.332<\/span><\/em><\/p>\n<br \/>\n<figcaption><\/figcaption>\n<\/figure>\n\n<p class=\"has-small-font-size\">\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A Corte Superior manteve a apenas a cobran\u00e7a dos tributos, bem como a aplica\u00e7\u00e3o da multa de 150% sobre o valor de importa\u00e7\u00e3o do bem, que foi aplicada pela Receita Federal.\u00a0 \u00a0 No caso concreto, mesmo ap\u00f3s a aplica\u00e7\u00e3o da multa de 150% sobre o valor da opera\u00e7\u00e3o, a empresa teria recebido outras duas multas: [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3000,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-1961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Multa por sonega\u00e7\u00e3o fiscal \u00e9 afastada pelo STJ | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbtesser.com.br\/en\/tax-evasion-fine-overturned-by-the-superior-court-of-justice-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Multa por 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