Remission on Tax Fine and Consequential Remission of Interest on It

Abstract

In a recent decision, Brazilian Superior Court of Justice considered possible to charge interest due to a delay on the payment of fines, even when these fines have been fully extinguished by tax remission. In the absence of a basis on which the interest could be calculated, however, it seems unreasonable to levy it, especially as, if the fine is not due anymore, it does not make sense to require up interest calculated on it.