{"id":2291,"date":"2019-10-30T14:06:08","date_gmt":"2019-10-30T17:06:08","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/receita-federal-nao-pode-decretar-a-pena-de-perdimento-a-veiculo-automotor-estrangeiro\/"},"modified":"2019-10-30T14:06:08","modified_gmt":"2019-10-30T17:06:08","slug":"the-brazilian-federal-revenue-service-cannot-impose-the-penalty-of-forfeiture-on-a-foreign-motor-vehicle","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/receita-federal-nao-pode-decretar-a-pena-de-perdimento-a-veiculo-automotor-estrangeiro\/","title":{"rendered":":: Favorable Decision :: Federal Revenue Service cannot impose forfeiture penalty on foreign motor vehicles."},"content":{"rendered":"<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" src=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/111-1.jpg\" alt=\"\" class=\"wp-image-621\"\/><\/figure><\/div>\n\n\n\n<p>The Brazilian Federal Revenue Service cannot impose a penalty of forfeiture on a foreign motor vehicle if the owner has dual residency and is a signatory to Mercosur. <\/p>\n\n\n\n<p>This is the understanding of the Honorable Judge of the 17th Federal Court of the Judicial Section of the Federal District, in the case file of... <strong>Case No. 1022991-40.2018.4.01.3400<\/strong>, which partially granted the request made by the Plaintiff, declaring the penalty of forfeiture of his vehicle null and void, since <strong>Proof of dual residency through valid documentation.<\/strong><\/p>\n\n\n\n<p><em>\u201cIn the specific circumstances of this case, after due process, the plaintiff&#039;s dual domicile must be recognized, given the presentation of proof of domicile through a property lease agreement in Paraguay (pages 240 and 241), as well as the civil identity card and driver&#039;s license from that Mercosur member country (page 151), which, in accordance with the jurisprudential guidance of the Superior Court of Justice on the matter, precludes the application of the penalty of forfeiture of the property.\u201d<\/em><\/p>\n\n\n\n<p>It should be emphasized that this is the understanding already established by the Superior Court of Justice and, as could not be otherwise, since it is a modus operandi, it is totally ignored by the tax authorities.<\/p>\n\n\n\n<p> Decision commented by <strong>Juliana Perpetual<\/strong><em>, Lawyer, graduated in Law in 2003 from the Centro Universit\u00e1rio das Faculdades Metropolitanas Unidas \u2013 FMU. Areas of expertise: Customs Law, Tax Law, and Criminal Law. OAB (Brazilian Bar Association): 242.614<\/em><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>A Receita Federal n\u00e3o pode decretar a pena de perdimento a ve\u00edculo automotor estrangeiro, no caso de duplo domic\u00edlio do seu propriet\u00e1rio, em se tratando de signat\u00e1rio do Mercosul. Esse \u00e9 o entendimento do MM. Juiz da 17\u00aa Vara Federal da Se\u00e7\u00e3o Judici\u00e1ria do Distrito Federal, nos autos do Processo n\u00ba 1022991-40.2018.4.01.3400, que julgou parcialmente [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2290,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[178,182,256,268,270,389,428,509],"class_list":["post-2291","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decisoes","tag-direito-aduaneiro","tag-direito-tributario","tag-importacao-2","tag-importacao-de-veiculos","tag-importacao-no-brasil","tag-pena-de-perdimento","tag-receita-federal","tag-veiculo-automotor"],"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 :: Receita Federal n\u00e3o pode decretar a pena de perdimento a ve\u00edculo automotor estrangeiro | 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\/the-brazilian-federal-revenue-service-cannot-impose-the-penalty-of-forfeiture-on-a-foreign-motor-vehicle\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\":: Decis\u00e3o Favor\u00e1vel :: Receita Federal n\u00e3o pode decretar a pena de perdimento a ve\u00edculo automotor estrangeiro | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"A Receita Federal n\u00e3o pode decretar a pena de perdimento a ve\u00edculo automotor estrangeiro, no caso de duplo domic\u00edlio do seu propriet\u00e1rio, em se tratando de signat\u00e1rio do Mercosul. 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