STJ changes case law and decides to include stevedoring in the customs value

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Home » STJ changes case law and decides to include stevedoring in the customs value

STJ changes case law and decides to include stevedoring in the customs value

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As a result of the illegal increase in the tax base . These decisions also acknowledged that there had been an overpayment of Import.  The court decisions also ensured that in import transactions that were to be registered  importers . Would not need to include the stevedoring fee in the customs value thus avoiding the undue payment of taxes.

What happened now in March 2020? changes case

Although the thesis in favor of phone number list  was already consolidated.  With countless court decisions issued throughout the country, including by the Superior Court of Justice in Brasília, in March of this year this same Court decided to choose three cases .

For companies that have already had success in court, what happens from now on?

Companies that have filed a current contextual advertising tools  lawsuit and have already had favorable decisions that have become final and binding will be able to enjoy their acquired rights for the time being. However, this situation may change, as the National Treasury will probably file rescission actions that will aim to nullify this final and binding decision.

What else could happen?

Although unlikely the non-unanimous decision handed down by the  which changed . The consolidated aero leads  understanding and . Which is contrary to the interests of taxpayers  is not yet final, as appeals are possible and  therefore . It can be changed. Therefore  there is still hope  that this decision will be reformed. However, if this new understanding of the STJ is maintained, then the cases that discuss this matter and that are still ongoing in Brazil will all be judged contrary to the interests of taxpayers.

What is the recommendation for those who have not yet filed a lawsuit? changes case

Given the current context  I recommend that no legal action . But that the outcome of the paradigm processes that are underway in the  verify whether there will be legal plausibility in filing the action.

 

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