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In a recent decision handed down by the 1st<\/sup> Federal Civil Court of the Judicial Section of Distrito Federal, interlocutory relief was granted in the case records filed by RMA | RONALDO MARTINS ADVOGADOS<\/strong>, case No. 1014998-96. 2025.4.01.3400, to suspend the enforceability of the customs fine imposed in an administrative tax proceeding, due to the alleged practice of fraudulent interposition and concealment of the taxable person in the import operation.<\/p>\n\n\n\n For the judge, corroborating the position of the Superior Court of Justice in Repetitive Theme 1293, there was an administrative intercurrent statute of limitations, since the administrative tax proceeding in question remained inactive for a period exceeding three years, thereby triggering the application of \u00a71 of Article 1 of Law No. 9,873\/1999.<\/p>\n\n\n\n The precedent, in this specific case, even if granted as a provisional remedy, has a beneficial impact and may be applied in similar cases, as it sets aside the penalty and mitigates the risk of unjust asset constraints. Such a measure prevents the indefinite extension of the final conclusion of the tax credit assessment, which would otherwise expose the taxpayer to a state of ongoing legal uncertainty.<\/p>\n\n\n\n <\/p>\n","protected":false},"excerpt":{"rendered":" In a recent decision handed down by the 1st Federal Civil Court of the Judicial Section of Distrito Federal, interlocutory relief was granted in the case records filed by RMA | RONALDO MARTINS ADVOGADOS, case No. 1014998-96. 2025.4.01.3400, to suspend the enforceability of the customs fine imposed in an administrative tax proceeding, due to the […]<\/p>\n","protected":false},"author":3,"featured_media":13740,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-13736","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"acf":[],"yoast_head":"\n