The decision was prompted by a writ of mandamus filed

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An import and export company. In the action, the company reported that it questioned an infraction notice in 2016 and that, since then, there has been no relevant movement in the process. When analyzing the case, the judge explained that, in order to establish the intercurrent prescription, the administrative procedure must begin with a valid summons; the suspension of the project for more than three years; the absence of an unequivocal act that requires the investigation of the fact; and, finally, the lack of judgment or order. "In these terms, based on the elements brought into the case, there is no evidence of the occurrence of any unequivocal act of investigation of the facts capable of interrupting the flow of the limitation period for the punitive claim, and the process is, moreover, stagnant for a period exceeding three years even after the last movement, which took place in December 2016", recorded the judge. Lawyer Augusto Fauvel , who represented the company, explains that the issue of the intercurrent prescription of customs fines is the subject of intense debate.

The sentence brings enormous legal certainty to taxpayers who have this discussion at Carf involving customs fines and who are unable to recognize the prescription due to improper use and the summary application of Carf Precedent 11", he states. Precedent 11 establishes that intercurrent prescription does not apply to tax credits in the tax administrative process. Fauvel, in turn, understands that there is no doubt about the application of the three-year period established in Law 9873/99 in customs and other non-tax fines. "Rem Special Phone Number Data ember that it is not necessary to wait for the final judgment in Carf, simply observing the three-year period if the administrative process remains stopped without judgment in Carf to seek recognition in court of the intercurrent prescription of customs fines." Click here to read the decisionThe Plenary of the National Council of Justice unanimously approved, this Tuesday (28/3), the reappointment of counselor Luiz Fernando Bandeira de Mello to the position of general ombudsman. The event took place at the opening of the 4th Ordinary Session, at the body's headquarters, in Brasília. The counselor will remain at the CNJ Ombudsman's Office for another two years.



Counselor Luiz Fernando Bandeira de Mello will stay at the Ombudsman for another two years Among the activities foreseen in the role are monitoring and implementation of the Access to Information Law (LAI); receiving statements and complaints from society regarding the Judiciary; and the processing of complaints about problems and inconsistencies in the provision of services, in addition to abuses and errors committed by civil servants, male and female magistrates and other professionals who work in the Judiciary. In 2022, the CNJ Ombudsman's Office received more than 36 thousand consultations. Bringing citizens closer On the 16th, the CNJ paid tribute to professionals who practice bringing citizens closer to Justice. Ombudsmen guide, transmit information and collaborate with the improvement of activities carried out by both the Council and the Judiciary. Currently, there are ombudsmen in the Courts of Justice and the CNJ. The Ombudsman's Office, created in 2008 and regulated by Resolution epresents a space for social participation and the construction of democracy recognized by the population.