Post by account_disabled on Feb 27, 2024 6:24:01 GMT -5
With economic development, with the appropriate choice of reducing taxes that increase the purchasing power of goods and services, especially for those with lower income, promoting greater economic activity with an impact on the increase of the collection. Given the considerations and alternatives presented for the effective implementation of the modernization plan and mapping of opportunities to promote simplification, transparency of legislation, legal security and reduction of the tax burden in the state of São Paulo, it becomes relevant to coordinate the state , through the creation of a specialized nucleus, involving representatives of the tax administration, economic segments, as well as the State Taxpayer Defense Council.Therefore, the evolution of administrative litigation dates back to colonial Brazil, passing through the empire with the Royal Treasury, later with the Taxpayers Councils and, nowadays with Carf.
Regarding the always rigid customs regime, the Superior Tariff Council designated to deal with the matter was, from its conception, a more specialized body, made up of technicians with a high level of professionalization , especially customs inspectors and representatives of the importing trade [8 ]. It is impressive that,after decades,This tradition, in my opinion, remains. Today, all foreign Chinese Europe Phone Number List trade players, including myself, can say that the 3rd Section maintains this same level of technicality. Despite the great advances in the foreign trade business environment, both at the time of the crown monopoly and in the current customs-fiscal scenario, customs taxes and fines have always been stressful. It should be noted that we are talking about a matter that generates billions of dollars annually.
Hence the need to analyze the consequences that a decision by the aforementioned body may have on taxpayers and the tax authorities in the customs sphere. Let’s look at a practical and recent example? End of 2021, Lojas Americanas SA case, case number 15444.720091/2018.99. The Carf board dismissed a fine imposed by the tax authorities on the Americanas Group, after issuing a tax assessment notice, in the amount of R$35.8 million, for alleged fraudulent interposition practices. In short, after the vote of rapporteur Fernanda Vieira Kotzias, with the particularity that the matter requires, it was decided that there is no obligation to inform the person ordering the import operation in the Import Declaration, ruling out the occurrence of fraudulent concealment in the situation.
Regarding the always rigid customs regime, the Superior Tariff Council designated to deal with the matter was, from its conception, a more specialized body, made up of technicians with a high level of professionalization , especially customs inspectors and representatives of the importing trade [8 ]. It is impressive that,after decades,This tradition, in my opinion, remains. Today, all foreign Chinese Europe Phone Number List trade players, including myself, can say that the 3rd Section maintains this same level of technicality. Despite the great advances in the foreign trade business environment, both at the time of the crown monopoly and in the current customs-fiscal scenario, customs taxes and fines have always been stressful. It should be noted that we are talking about a matter that generates billions of dollars annually.
Hence the need to analyze the consequences that a decision by the aforementioned body may have on taxpayers and the tax authorities in the customs sphere. Let’s look at a practical and recent example? End of 2021, Lojas Americanas SA case, case number 15444.720091/2018.99. The Carf board dismissed a fine imposed by the tax authorities on the Americanas Group, after issuing a tax assessment notice, in the amount of R$35.8 million, for alleged fraudulent interposition practices. In short, after the vote of rapporteur Fernanda Vieira Kotzias, with the particularity that the matter requires, it was decided that there is no obligation to inform the person ordering the import operation in the Import Declaration, ruling out the occurrence of fraudulent concealment in the situation.