Post by account_disabled on Feb 27, 2024 6:24:09 GMT -5
Panel of the 4th Chamber of the 3rd Section of Carf, in his testimony, emphasizes: "At the Administrative Council of Tax Appeals, we have the opportunity to discuss issues that are not possible to be addressed at the customs point, in that dramatic moment of customs clearance when things are happening. This environment more conducive to debate is important for maturation of customs law, which seeks a delicate balance between the exercise of control over the entry and exit doors of the national territory and the international flow of goods and services. It is precisely in this court that, under a parity composition, we have the chance to make the control of legality over the requirements applied at the border, be they tariffs, technical or sanctions.
Under this small laboratory we can put under an argumentoscope the foundations for the imposition of taxes, for the seizure of goods, for the imposition of penalties that can reaching forfeiture, or for the revocation of a tax benefit. Practically all issues of customs life pass through this court and in this court the precedents that should guide the Administration when dealing with import and export issues are defined. Carf Chinese Europe Phone Number List is, therefore, a legal asset of society that must be continually strengthened and improved." Therefore, after a careful analysis of the historical origin, one can note the indisputable influence that the administrative council exercised and still exercises over society in the tax and customs sphere. It is clear that we need to give Carf the relevance that the body deserves, given that we are dealing with true fiscal democracy, especially in the customs sphere.
Therefore, it is necessary to seek the protection of Carf, believing in its ability to make correct decisions within what is expected to be a reasonable duration of the process, but without losing quality, resulting in the very good of exercising fiscal citizenship.As for the exemption in duty-free stores upon arrival, the aim is to encourage travelers to purchase in Brazil, instead of purchasing abroad, as a measure to encourage the national economy and employment. However, it is important to highlight thatre very concentrated in the richest strata of the population. Thus, in a favorable exchange rate, the richest percentage of the population intensifies their travels, increases purchases abroad, taking advantage of exemptions for luggage and purchases in duty-free stores, which eliminate the heavy Brazilian tax burden.
Under this small laboratory we can put under an argumentoscope the foundations for the imposition of taxes, for the seizure of goods, for the imposition of penalties that can reaching forfeiture, or for the revocation of a tax benefit. Practically all issues of customs life pass through this court and in this court the precedents that should guide the Administration when dealing with import and export issues are defined. Carf Chinese Europe Phone Number List is, therefore, a legal asset of society that must be continually strengthened and improved." Therefore, after a careful analysis of the historical origin, one can note the indisputable influence that the administrative council exercised and still exercises over society in the tax and customs sphere. It is clear that we need to give Carf the relevance that the body deserves, given that we are dealing with true fiscal democracy, especially in the customs sphere.
Therefore, it is necessary to seek the protection of Carf, believing in its ability to make correct decisions within what is expected to be a reasonable duration of the process, but without losing quality, resulting in the very good of exercising fiscal citizenship.As for the exemption in duty-free stores upon arrival, the aim is to encourage travelers to purchase in Brazil, instead of purchasing abroad, as a measure to encourage the national economy and employment. However, it is important to highlight thatre very concentrated in the richest strata of the population. Thus, in a favorable exchange rate, the richest percentage of the population intensifies their travels, increases purchases abroad, taking advantage of exemptions for luggage and purchases in duty-free stores, which eliminate the heavy Brazilian tax burden.