{"id":2005,"date":"2021-07-22T14:27:29","date_gmt":"2021-07-22T17:27:29","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/justica-federal-anula-processo-administrativo-fiscal-e-condena-a-uniao-ao-pagamento-de-custos-extras-com-armazenagem-e-demurrage\/"},"modified":"2021-07-22T14:27:29","modified_gmt":"2021-07-22T17:27:29","slug":"federal-court-annuls-tax-administrative-process-and-orders-the-government-to-pay-extra-costs-for-storage-and-demurrage","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/justica-federal-anula-processo-administrativo-fiscal-e-condena-a-uniao-ao-pagamento-de-custos-extras-com-armazenagem-e-demurrage\/","title":{"rendered":"Federal Court annuls tax administrative process and orders the Federal Government to pay extra costs for storage and demurrage."},"content":{"rendered":"<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/SITE-2-1.png\" alt=\"\" class=\"wp-image-1361\"\/><figcaption> <br> On June 4, 2021, the 6th Federal Court of the Federal District recognized, in a ruling, the illegality of an administrative tax process proposing a penalty of forfeiture for alleged abandonment of goods, which was initiated while RFB Ordinances 543\/2020, 936\/2020, and 1087\/2020 were in effect, issued at the height of the pandemic with the aim of suspending the course of federal administrative acts until July 31, 2020.<br><br> The plaintiff company, represented by our firm, had made two imports, the cargo of which was detained, remaining so without any response from the Authority for 86 days, at the end of which it issued a ruling on the prices of the goods, requiring an expert report from a certified expert, which was only finalized 233 days after the import declarations were registered.<br><br> Despite being favorable to the prices charged, the Tax Authority insisted on the alleged inadequacy of the prices to market practices, issuing a new Notice of Intimation, 153 days after the start of the procedure. The Plaintiff sought other non-mandatory supporting documents from the supplier to definitively prove the regularity of the prices; however, because the company&#039;s RADAR (Brazilian Customs Registration) had been suspended, also contradicting RFB Ordinances 543\/2020, 936\/2020 and 1087\/2020, it was not possible to insert such information into Siscomex (Brazilian Integrated Foreign Trade System), and nothing further was recorded in the aforementioned PECA (Preliminary Administrative Procedure) at the time governed by the repealed IN 1169\/2011.<br><br> To the Author&#039;s surprise, she was subsequently informed of the issuance of an Infraction Notice with a proposed forfeiture due to abandonment, precisely because she had failed to respond to the last Summons.<br><br> Considering all the peculiarities of the case \u2013 and for this reason the search for a specialized team is essential \u2013 an action for annulment was filed in which the request for urgent relief to release the goods without providing a guarantee was granted, achieving the desired success in the judgment, which even included the condemnation of the Union to reimburse the extra storage costs.\u00a0<em>demurrage<\/em>, thus nullifying the administrative tax process.<br> \u00a0<br> <a href=\"https:\/\/dbtesser.com.br\/en\/#contato\"><em><strong>For more information, contact our team!<\/strong><\/em><\/a><br> \u00a0<br> <em>Decision commented on by Laura Ivasco<\/em><strong><em>,\u00a0<\/em><\/strong><em>Lawyer, graduated in Law in 2010 from Anhanguera\/SP. Specialist in Customs Law, Tax Law and Civil Procedure. OAB\/SP No. 312.237<\/em> <\/figcaption><\/figure>","protected":false},"excerpt":{"rendered":"","protected":false},"author":4007,"featured_media":1361,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-2005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decisoes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Justi\u00e7a Federal anula processo administrativo fiscal e condena a Uni\u00e3o ao pagamento de custos extras com armazenagem e demurrage | 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\" 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