Alana Dahrouj
Lawyer at Marcos Martins Advogados
In a recent decision handed down by the 2nd Federal Court of Canoas (RS), an energy company obtained an injunction to guarantee the privileges of the drawback system, saving around R$ 2 million in taxes.
The drawback system temporarily suspends the payment of federal taxes on inputs used in the production of goods destined for export. However, if the sale is not made within two years, the exporter is obliged to pay the suspended taxes.
With the closure of borders due to the pandemic, thousands of companies were at risk of losing this tax benefit and therefore turned to the courts.
In the case in question, the decision obtained considered that the company, even nine days after the deadline to export, was in compliance with its obligations, preventing both its registration in the register of defaulters and the denial of a tax clearance certificate.
The decision may serve as support for other lawsuits that may be filed by companies in the same situation, especially considering that non-compliance with the regime means that it cannot be used for two years, resulting in significant losses for the company.
Marcos Martins Advogados makes its tax team available to answer any questions on the subject.
