{"id":2361,"date":"2019-08-07T13:19:44","date_gmt":"2019-08-07T16:19:44","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/erro-na-capitulacao-legal-e-causa-de-nulidade-do-auto-de-infracao\/"},"modified":"2026-08-18T16:11:45","modified_gmt":"2026-08-18T19:11:45","slug":"error-in-legal-classification-and-cause-for-annulment-of-the-infraction-notice","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/erro-na-capitulacao-legal-e-causa-de-nulidade-do-auto-de-infracao\/","title":{"rendered":"An error in the legal classification is grounds for annulment of the infraction notice."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2361\" class=\"elementor elementor-2361\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67ec4d46 e-flex e-con-boxed e-con e-parent\" data-id=\"67ec4d46\" 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-63bc0dd2 elementor-widget elementor-widget-text-editor\" data-id=\"63bc0dd2\" 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>Ocorre que a Fiscaliza\u00e7\u00e3o, al\u00e9m de exigir os tributos decorrentes da opera\u00e7\u00e3o de importa\u00e7\u00e3o, ordenou tamb\u00e9m a aplica\u00e7\u00e3o da penalidade de multa por convers\u00e3o da pena de perdimento, com base no valor das mercadorias. No entanto, a atual legisla\u00e7\u00e3o prev\u00ea a aplica\u00e7\u00e3o de multa com base na diferen\u00e7a entre o pre\u00e7o declarado e o pre\u00e7o efetivamente praticado na importa\u00e7\u00e3o.<\/p>\n<p>\u00a0<\/p>\n\n<p>Given the error in the legal classification of the penalty, the infraction notice was annulled in a decision issued by the CARF (Administrative Council of Tax Appeals).<\/p>\n<p>\u00a0<\/p>\n\n<p>Muitas empresas sofrem com tributa\u00e7\u00f5es indevidas e para evitar tais problemas tribut\u00e1rios com as suas mercadorias importadas, os importadores passaram adquirir atrav\u00e9s de um acompanhamento jur\u00eddico uma maior seguran\u00e7a em rela\u00e7\u00e3o a classifica\u00e7\u00e3o fiscal de suas mercadorias, bem como, evitando que ocorra uma valora\u00e7\u00e3o aduaneira ilegal.<\/p>\n<p>\u00a0<\/p>\n\n<p>Stay informed!<\/p>\n<p>\u00a0<\/p>\n\n<p>News commented on by\u00a0<strong>Jacqueline Margutti,\u00a0<\/strong><em>Lawyer, graduated in Law in<\/em>\u00a02011 by Mackenzie Presbyterian University.<br \/><em>Area of Expertise: Tax Law. Brazilian Bar Association (OAB):<\/em>\u00a0320.845.<\/p>\n<p>\u00a0<\/p>\n\n<p><strong><a href=\"https:\/\/dbtesser.com.br\/en\/#contato\">If you have any questions, please contact our specialized team so we can assist you.<\/a><\/strong><\/p>\n\n<p>\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>Ocorre que a Fiscaliza\u00e7\u00e3o, al\u00e9m de exigir os tributos decorrentes da opera\u00e7\u00e3o de importa\u00e7\u00e3o, ordenou tamb\u00e9m a aplica\u00e7\u00e3o da penalidade de multa por convers\u00e3o da pena de perdimento, com base no valor das mercadorias. No entanto, a atual legisla\u00e7\u00e3o prev\u00ea a aplica\u00e7\u00e3o de multa com base na diferen\u00e7a entre o pre\u00e7o declarado e o pre\u00e7o [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2360,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[61,92,178,182,236,256,469,490],"class_list":["post-2361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-auto-de-infracao","tag-carf","tag-direito-aduaneiro","tag-direito-tributario","tag-fiscalizacao-aduaneira","tag-importacao-2","tag-subfaturamento","tag-tributacao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Erro na capitula\u00e7\u00e3o legal \u00e9 causa de nulidade do Auto de Infra\u00e7\u00e3o | 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\/error-in-legal-classification-and-cause-for-annulment-of-the-infraction-notice\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Erro na capitula\u00e7\u00e3o legal \u00e9 causa de nulidade do Auto de Infra\u00e7\u00e3o | DBTesser Advogados\" \/>\n<meta property=\"og:description\" content=\"Ocorre que a Fiscaliza\u00e7\u00e3o, al\u00e9m de exigir os tributos decorrentes da opera\u00e7\u00e3o de importa\u00e7\u00e3o, ordenou tamb\u00e9m a aplica\u00e7\u00e3o da penalidade de multa por convers\u00e3o da pena de perdimento, com base no valor das mercadorias. No entanto, a atual legisla\u00e7\u00e3o prev\u00ea a aplica\u00e7\u00e3o de multa com base na diferen\u00e7a entre o pre\u00e7o declarado e o pre\u00e7o [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dbtesser.com.br\/en\/error-in-legal-classification-and-cause-for-annulment-of-the-infraction-notice\/\" \/>\n<meta property=\"og:site_name\" content=\"DBTesser Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2019-08-07T16:19:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-18T19:11:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dbtesser.com.br\/wp-content\/uploads\/2026\/02\/INFRACAO-07.08-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"533\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"DB Tesser\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta 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