{"id":1963,"date":"2022-07-27T17:46:45","date_gmt":"2022-07-27T20:46:45","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/reestabelecimento-de-cnpj-suspenso-de-forma-sumaria-por-supostas-irregularidades-no-comercio-exterior\/"},"modified":"2026-08-18T11:13:56","modified_gmt":"2026-08-18T14:13:56","slug":"reinstatement-of-a-cnpj-brazilian-taxpayer-id-that-was-summarily-suspended-due-to-alleged-irregularities-in-foreign-trade","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/reestabelecimento-de-cnpj-suspenso-de-forma-sumaria-por-supostas-irregularidades-no-comercio-exterior\/","title":{"rendered":"Reinstatement of a CNPJ (Brazilian taxpayer ID) that was summarily suspended due to alleged irregularities in foreign trade."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1963\" class=\"elementor elementor-1963\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a4a5bf4 e-flex e-con-boxed e-con e-parent\" data-id=\"5a4a5bf4\" 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-30a7e718 elementor-widget elementor-widget-text-editor\" data-id=\"30a7e718\" 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<\/pre>\n<pre><\/pre>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">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.<\/span><\/p>\n<pre><\/pre>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Therefore, simply initiating proceedings to declare a company&#039;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.<\/span><\/p>\n<pre><\/pre>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">For this reason, in cases of abuse of such magnitude that it results in the immobilization of a company&#039;s economic activities, the assistance of a specialized law firm becomes indispensable.<\/span><\/p>\n<pre><\/pre>\n<p><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\"><a href=\"https:\/\/dbtesser.com.br\/en\/#contato\">For more information, contact our team!<\/a><\/span><\/p>\n<pre><\/pre>\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Decision commented on by B\u00e1rbara Melro Seabra, Lawyer, graduated in Law in 2016 from the Catholic University of Santos \/ SP, Specialist in Customs \/ Tax Law.<\/span><\/em><i><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\"><br \/><em><span style=\"font-family: 'Arial',sans-serif;\">Brazilian Bar Association number 430.011<\/span><\/em><\/span><\/i><\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<\/figure>\n<h4><\/h4>\n<h4 class=\"has-small-font-size\">\u00a0<\/h4>\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>Este entendimento encontra abrigo na prote\u00e7\u00e3o constitucional ao devido processo legal, ao contradit\u00f3rio e \u00e0 ampla defesa, que garantem um processo justo ao contribuinte. Portanto, n\u00e3o se sustenta a simples instaura\u00e7\u00e3o de processo para os fins de inaptid\u00e3o do CNPJ da empresa, deve ser esgotada a esfera administrativa para a aplica\u00e7\u00e3o de t\u00e3o grave penalidade, [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3012,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-1963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decisoes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reestabelecimento de CNPJ suspenso de forma sum\u00e1ria por supostas irregularidades no com\u00e9rcio exterior. | 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\/reinstatement-of-a-cnpj-brazilian-taxpayer-id-that-was-summarily-suspended-due-to-alleged-irregularities-in-foreign-trade\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reestabelecimento de CNPJ suspenso de forma sum\u00e1ria por supostas irregularidades no com\u00e9rcio exterior. | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"Este entendimento encontra abrigo na prote\u00e7\u00e3o constitucional ao devido processo legal, ao contradit\u00f3rio e \u00e0 ampla defesa, que garantem um processo justo ao contribuinte. Portanto, n\u00e3o se sustenta a simples instaura\u00e7\u00e3o de processo para os fins de inaptid\u00e3o do CNPJ da empresa, deve ser esgotada a esfera administrativa para a aplica\u00e7\u00e3o de t\u00e3o grave penalidade, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dbtesser.com.br\/en\/reinstatement-of-a-cnpj-brazilian-taxpayer-id-that-was-summarily-suspended-due-to-alleged-irregularities-in-foreign-trade\/\" \/>\n<meta property=\"og:site_name\" content=\"DBTesser Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-27T20:46:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-18T14:13:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2022\/07\/cnpj-2-2-scaled.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1936\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta 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