{"id":2088,"date":"2020-09-29T14:11:44","date_gmt":"2020-09-29T17:11:44","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/decisao-favoravel-empresa-importadora-obteve-cancelamento-de-dois-autos-de-infracao-ilegitimamente-lavrados-para-cobranca-da-diferenca-de-tributos-e-multas-impedindo-se-o-aperfeicoamento-da-nefasta-p\/"},"modified":"2026-05-26T11:39:57","modified_gmt":"2026-05-26T14:39:57","slug":"a-favorable-decision-granted-the-importing-company-the-cancellation-of-two-illegitimate-tax-assessment-notices-issued-to-collect-the-difference-in-taxes-and-fines-preventing-the-completion-of-the-nef","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/decisao-favoravel-empresa-importadora-obteve-cancelamento-de-dois-autos-de-infracao-ilegitimamente-lavrados-para-cobranca-da-diferenca-de-tributos-e-multas-impedindo-se-o-aperfeicoamento-da-nefasta-p\/","title":{"rendered":"Favorable Decision: An importing company obtained the cancellation of two illegally issued tax assessment notices for the collection of the difference in taxes and fines, preventing the continuation of the harmful practice of double jeopardy."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2088\" class=\"elementor elementor-2088\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33afedf9 e-flex e-con-boxed e-con e-parent\" data-id=\"33afedf9\" 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-93f50f1 elementor-widget elementor-widget-text-editor\" data-id=\"93f50f1\" 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\n<p>In a lawsuit sponsored by our law firm, DB Tesser Sociedade de Advogados, the 7th Civil Court of the Judicial Section of S\u00e3o Paulo recognized, in its judgment, the nullity of the administrative tax proceedings that originated the imposition.<\/p>\n<p>\u00a0<\/p>\n\n<p>Firstly, regarding the goods in question, the application of the penalty of forfeiture was proposed, based on the argument of falsity of the commercial invoice and under-invoicing, which was debated in an action filed before the Federal Court of the Federal District, in which the release of the goods was granted, under the terms of a preliminary injunction, upon provision of security to be deposited in court, in an amount to be determined by the tax authorities.<\/p>\n<p>\u00a0<\/p>\n\n<p>Because the arbitration was carried out outside the established valuation methods, the amount reached an unrealistic level, preventing the decision from being used and culminating in the assets being disposed of administratively through auction.<\/p>\n<p>\u00a0<\/p>\n\n<p>As is well known, the application of the penalty of forfeiture eliminates the taxable event for the collection of any tax differences and fines; however, the Tax Authority, even after the penalty was perfected, issued two other Notices of Infraction with the intention of imposing such charges on the taxpayer, which is illegal, among other aspects, because it constitutes a practice of\u00a0<em>bis in idem.<\/em><\/p>\n<p>\u00a0<\/p>\n\n<p>The ruling acknowledged that the administrative tax proceedings concerned the same taxable events and could not coexist, as this would risk penalizing the plaintiff twice and also causing the defendant&#039;s unjust enrichment, since the proceeds from the aforementioned auction revert to public coffers.<\/p>\n<p>\u00a0<\/p>\n\n<p><strong><a href=\"https:\/\/dbtesser.com.br\/en\/#contato\">For more information, contact our team!<\/a><\/strong><\/p>\n<p>\u00a0<\/p>\n\n<p><em>Decision commented by <\/em><strong><em>Laura Ivasco,<\/em><\/strong><em> Specialist Lawyer, OAB: 312.237, Graduated in 2010 from Anhanguera University\/SP, Area of expertise: Customs Law, Foreign Trade.<\/em><\/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>Em a\u00e7\u00e3o patrocinada por nosso escrit\u00f3rio DB Tesser Sociedade de Advogados, a 7\u00aa Vara C\u00edvel da Se\u00e7\u00e3o Judici\u00e1ria de S\u00e3o Paulo reconheceu, em sede de senten\u00e7a, a nulidade dos processos administrativos fiscais que originaram a imposi\u00e7\u00e3o. &nbsp; Primeiramente, sobre as mercadorias em quest\u00e3o foi proposta a aplica\u00e7\u00e3o da penalidade de perdimento, ao argumento de falsidade [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3375,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[61,78,116,118,134,178,182,236,256,277,357,389,490],"class_list":["post-2088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decisoes","tag-auto-de-infracao","tag-bis-in-idem","tag-comercio-exterior","tag-comercio-internacional","tag-contribuinte","tag-direito-aduaneiro","tag-direito-tributario","tag-fiscalizacao-aduaneira","tag-importacao-2","tag-importadora","tag-multa","tag-pena-de-perdimento","tag-tributacao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Decis\u00e3o Favor\u00e1vel: Empresa importadora obteve cancelamento de dois autos de infra\u00e7\u00e3o ilegitimamente lavrados para cobran\u00e7a da diferen\u00e7a de 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a\u00e7\u00e3o patrocinada por nosso escrit\u00f3rio DB Tesser Sociedade de Advogados, a 7\u00aa Vara C\u00edvel da Se\u00e7\u00e3o Judici\u00e1ria de S\u00e3o Paulo reconheceu, em sede de senten\u00e7a, a nulidade dos processos administrativos fiscais que originaram a imposi\u00e7\u00e3o. &nbsp; Primeiramente, sobre as mercadorias em quest\u00e3o foi proposta a aplica\u00e7\u00e3o da penalidade de perdimento, ao argumento de falsidade [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dbtesser.com.br\/en\/a-favorable-decision-granted-the-importing-company-the-cancellation-of-two-illegitimate-tax-assessment-notices-issued-to-collect-the-difference-in-taxes-and-fines-preventing-the-completion-of-the-nef\/\" \/>\n<meta property=\"og:site_name\" content=\"DBTesser Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-29T17:11:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-26T14:39:57+00:00\" \/>\n<meta property=\"og:image\" 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