[Free translation]In December 2015, the Firm succeeded in a legal discussion at the Regional Court of the 4th Region, with the recognition of nullity of the increased tax (Use of Foreign Trade System Rate - SISCOMEX) carried out by the Ordinance of the Ministry of Finance n ° 257/11. Said Ordinance raised the by 436%, from R$ 40,00 to R$ 214,50 (for Import Declaration).
In the case examined by the Court, the Federal Judges understood that the adjustment promoted by Ordinance MF No. 257/11 is excessive. Thus, accepted the increase of 131.60% (equivalent to the inflation from january/1999 to april/2011) and determined the disallowance of the excess of 131.60% of the increase.
In another case, still in the first instance, the judge also recognized the illegality of the tax (SISCOMEX) increase exceeding the inflation of the period. Moreover, the judge stated that the Law 9716/98, by delegating power to raise a tax to infralegal act (in this case Ordinance MF No. 257/11) violated the competencies defined in the Federal Constitution and the National Tax Code for the exercise of such powers, as only a valid law could promote such an increase.
These precedents, together with other favorable decisions to taxpayers, signal a trend of the Judiciary on the subject.
Based on the precedent established, it is up to the taxpayers, avoiding the statute of limitation, to secure judicial recognition of the invalidity of that increase and the recovery of amounts unduly paid.
