The Applicability of the Statute of Limitation of Law No. 9.873/99 to Customs Fines

Critical Analysis of the Arguments from the Debate

Abstract

This article aims to analyze the applicability of the statute of limitation established in Law No. 9.873/99 to customs fines under judgment by the Administrative Council of Tax Appeals. For this purpose, initially the inapplicability of Binding Precedent No. 11 of that court to customs fines will be demonstrated. Next, the normative content of Law No. 9.873/99 and the understanding of the Superior Court of Justice will be addressed in this regard. Finally, all arguments on contrary sense, which emerged during the debate, will be faced, demonstrating the inexistence of remaining legal reasons contrary to the recognition of such statute of limitation, to present the difference between judicial and administrative jurisprudence on the subject.