{"id":2403,"date":"2019-06-12T13:01:19","date_gmt":"2019-06-12T16:01:19","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/o-melhor-caminho-dentro-da-legalidade-x-intromissao-do-estado\/"},"modified":"2026-08-18T16:23:21","modified_gmt":"2026-08-18T19:23:21","slug":"the-best-path-within-the-law-versus-state-interference","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/o-melhor-caminho-dentro-da-legalidade-x-intromissao-do-estado\/","title":{"rendered":"The best path (within the law) vs. State Interference"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2403\" class=\"elementor elementor-2403\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41258e21 e-flex e-con-boxed e-con e-parent\" data-id=\"41258e21\" 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-100da180 elementor-widget elementor-widget-text-editor\" data-id=\"100da180\" 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><em>Fraudulent Interposition:<\/em><\/p>\n<p>\u00a0<\/p>\n\n<p><a href=\"http:\/\/receita.economia.gov.br\/orientacao\/aduaneira\/manuais\/despacho-de-importacao\/topicos-1\/infracoes-e-penalidades\/pena-de-perdimento\/perdimento-de-mercadorias\/mercadoria-estrangeira-ou-nacional-na-importacao-ou-na-exportacao-na-hipotese-de-ocultacao-do-sujeito-passivo-do-real-vendedor-comprador-ou-de-responsavel-pela-operacao-mediante-fraude-ou-simulacao-inclusive-a-interposicao-fraudulenta-de-terceiros\">Fraudulent intervention<\/a> It is a matter of considerable importance in the world of customs law, but not everyone is familiar with it.<\/p>\n<p>\u00a0<\/p>\n\n<p>In short, fraudulent intermediation is presumed in foreign trade operations when there is no proof of the origin, availability, and transfer of the resources used (Article 689, \u00a7 6 of the Customs Regulations).<\/p>\n<p>\u00a0<\/p>\n\n<p>Supporting this point, it is worth highlighting the recent ruling by the Superior Court of Justice (STJ), which upheld the lower court&#039;s decision against the Federal Public Prosecutor&#039;s Office.<\/p>\n<p>\u00a0<\/p>\n\n<p>The case brought together matters of <strong>Tax Law <\/strong>e<strong> Criminal Law. <\/strong>Three representatives of an importing company were accused of the crimes of fraudulent intermediation in the importation of goods, falsification of documents, and smuggling.<\/p>\n<p>\u00a0<\/p>\n\n<p>In their defense, it was argued that the business model consisted of first importing the goods and then contacting clients interested in the product \u2013 which, according to the Federal Public Prosecutor&#039;s Office, would not constitute a criminal act.<\/p>\n<p>\u00a0<\/p>\n\n<p>Because the case depended on a re-analysis of evidence, which is prohibited at this stage of appeal (STJ Precedent No. 7), the defendants were acquitted, and the judgment was upheld in its entirety. <em> <a href=\"http:\/\/www.stj.jus.br\/SCON\/\">Appeal to the Superior Court of Justice (STJ): AREsp No. 1,415,166\/ES<\/a><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p>Source: <a href=\"http:\/\/receita.economia.gov.br\/orientacao\/aduaneira\/manuais\/despacho-de-importacao\/topicos-1\/infracoes-e-penalidades\/pena-de-perdimento\/perdimento-de-mercadorias\/mercadoria-estrangeira-ou-nacional-na-importacao-ou-na-exportacao-na-hipotese-de-ocultacao-do-sujeito-passivo-do-real-vendedor-comprador-ou-de-responsavel-pela-operacao-mediante-fraude-ou-simulacao-inclusive-a-interposicao-fraudulenta-de-terceiros\">Federal Revenue Service<\/a> \/<a href=\"http:\/\/www.stj.jus.br\/SCON\/\"> STJ<\/a><\/p>\n<p>\u00a0<\/p>\n\n<p>Stay informed!<\/p>\n<p>\u00a0<\/p>\n\n<p><strong>If you have any questions, please contact our specialized team so we can assist you.<\/strong><\/p>\n\n<p>\u00a0<\/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>Interposi\u00e7\u00e3o Fraudulenta: \u00a0 A interposi\u00e7\u00e3o fraudulenta \u00e9 uma mat\u00e9ria de bastante repercuss\u00e3o no mundo jur\u00eddico aduaneiro, mas que nem todos dominam. \u00a0 Em poucas palavras, presume-se interposi\u00e7\u00e3o fraudulenta na opera\u00e7\u00e3o de com\u00e9rcio exterior quando n\u00e3o h\u00e1 comprova\u00e7\u00e3o da origem, disponibilidade e transfer\u00eancia dos recursos empregados (art. 689, \u00a7 6\u00ba do Regulamento Aduaneiro). \u00a0 Corroborando ao [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2402,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[116,118,176,178,182,220,256,307,428,467],"class_list":["post-2403","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-comercio-exterior","tag-comercio-internacional","tag-direito","tag-direito-aduaneiro","tag-direito-tributario","tag-exportacao","tag-importacao-2","tag-interposicao-fraudulenta","tag-receita-federal","tag-stj"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O melhor caminho (dentro da legalidade) X Intromiss\u00e3o do Estado | 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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