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CARF disapproves binding precedent that would harm ship agents

The Firm was represented today by our partner Jeová Costa Lima Neto, who accompanied the extraordinary session of the Administrative Council of Tax Appeals (CARF), in Brasília, which deliberated on fifty draft proposals. Among the proposals, we highlight the 49th Proposal for Binding Precedents, whereby “the cargo agent and the maritime agent, as local representatives for the international carrier, are liable for infringements committed in the carriage of goods by sea”.

The Binding Precedent was not approved! This closed another chapter in the long battle fought by the Tax Authority against ship agents – who suffer from the fact that The Brazilian Federal Revenue Office (RFB) imposes on them fines that should be destined to the international carrier. The binding precent proposed by CARF intended to give a final outline to the imbroglio, but in a completely unfavorable outcome to ship agents – essential figure for international maritime transport.

As agents of foreign shipowners who carry out international transport, ship agents perform important task of dealing directly with the complex intricacies of Brazilian bureaucracy.

Our office mission is to promote foreign trade, shipping mentality and Legal Certainty in and outside the courts, we are happy with the outcome of the non-approval of CARF’s proposed binding precedent!

CARF discusses binding precedent against ship agents

In an directive published this Tuesday (6), the Administrative Council of Tax Appeals (CARF) proposes fifty binding precedentt, among which is the Summary 49, by which “the cargo agent and the maritime agent, as representatives in the Brazil for the international carrier shall be liable for infringements committed in the carriage of goods ”. The draft may be approved at an extraordinary session at CARF’s headquarters on September 3.

This is another chapter in the long battle fought between the Tax Authority and ship agents- who suffer from the fact that the Federal Revenue imposes on them fines that should be aimed at the carrier/shipowners.

The summary statement proposed by CARF intends to give final contours to the imbroglio, but in a completely unfavorable outcome to ship agents – an essential figure for international maritime transport.

As agents of foreign shipowners who carry out international transport, ship agents perform the all-important task of dealing directly with the complex intricacies of the Brazilian bureaucracy.

In this regard, considering PROMARE’s mission to promote foreign trade, shipping mentality and Legal Certainty in and outside the courts, we express our utter disagreement about the CARF’s directive and proposed biding precedent.

Thus, in order to discuss and argue against the proposed biding precedent our office will attend the session at which CARF will deliberate on the approval.