[Free Translation]
In recent trial, the judiciary recognized that are not owed the taxes on the import of goods that are subsequently application object of the forfeiture penalty.
Forfeiture Penalty
The penalty of forfeiture is a penalty applied to the importer incurs in situations of irregularities in the import of goods procedure. Among various situations punishable by the confiscation, we can cite as an example imports contaminated with irregularities related to the authenticity, integrity of documents, falsity of the characteristics and / or the quantities of imported goods.
The decree of forfeiture penalty occurs under specific legislation (Instruction and Customs Regulation) and results in the retention of the goods as cautionary measure (preserving) the interests of the Treasury and has the Remediation of purpose may be caused to the Treasury.
Tax issues
When an import is the subject of the sentence of forfeiture, the taxman has positioned itself in the sense that the import taxes are due as it considers occurred the taxable event (registration DI) and the birth of the tax ratio (duty to pay taxes) . The IRS understands also that the hypothesis of no effect of II, IPI and PIS / Cofins-Import provided for in the relevant legislation, refer only to cases where the goods are seized before the import declaration record.
However, the Judiciary considers it irrelevant to discuss the application of the penalty of loss occurred before or after the import declaration record. This is because the courts have considered that in cases of decreeing the penalty of loss, we are facing a case of non-levy import tax, IPI, and PIS / Cofins-import under the relevant legislation.
In summary, given the favorable decisions, it is for taxpayers who have suffered the application of the penalty of loss in the last 05 years, seeking the judiciary to recover the taxes that have been improperly levied upon importation.
