The 2nd Panel of the Superior Court of Justice (STJ), in a unanimous decision, established an important precedent by determining that the cumulation of isolated fines with ex-officio fines is not admissible.
Justice Sérgio Kukina’s vote, which was based on precedents from the STJ itself, was decisive in resolving the case (REsp nº 1708819/RS).
The appeal originated after the company Célula Comércio e Importação de Autopeças e Acessórios challenged the decision of the Federal Regional Court of the 4th Region – TRF4.
The TRF4 had ruled that it was possible to apply cumulative administrative fines related to import control (isolated fines) and those applied for failure to pay taxes (ex-officio fines), arguing that these had “different natures”.
The Attorney General’s Office of the National Treasury (PGFN), represented by attorney Caroline Marinho, defended the joint application of the fines, arguing that isolated fines sanction non-compliance with ancillary obligations, while ex-officio fines refer to non-payment of the tax, a primary obligation.
Contrary to this view, Justice Sérgio Kukina accepted the company’s request and dismissed the isolated fines. He pointed out that, although a precedent of the 2nd Panel of the STJ allows the cumulation, there are other decisions of the same panel that point to the impossibility of this practice.
Kukina’s opinion was unanimously followed by the other justices.
This STJ ruling comes in the context of the Administrative Council for Tax Appeals (CARF) recently showing a change of position on the same issue.
In a judgment in October 2023, the 1st Panel of the CARF Superior Chamber, by a casting vote, adopted the view that it is possible to cumulate isolated and ex-officio fines, representing a change in stance in relation to previous decisions.
The STJ’s decision brings clarity to the tax scenario, setting limits on the application of tax penalties and reinforcing the need for a consistent interpretation of tax rules.
If you have any questions on the subject, our tax team is available to answer them.
