Court recognizes intercurrent statute of limitations in administrative fines
The judge considered that a period of more than three years had elapsed, without any interrupting cause of the statute of limitations. Federal Judge Sandra Meirim Chalu Barbosa de Campos, of the 29th Court of Rio de Janeiro, recognized the intercurrent prescription of credit arising from an administrative proceeding. The judge observed that a period of more than three years had elapsed, without any interrupting cause of the statute of limitations, under the terms of art. 2, of Law 9,879/99. These are two tax debt annulment actions filed by the airline against the Federal Government, aiming at the occurrence of intercurrent statute of limitations. The company narrated that the administrative process was paralyzed, without any movement, for a long period. The Federal Union presented its defense, requesting the dismissal of the requests, on the grounds, in summary, of the lack of administrative intercurrent prescription in tax law. According to the judge, the wording of § 1 of art. 1 of Law 9,873/99 is clear in providing that the intercurrent statute of limitations applies to administrative proceedings that have been paralyzed for more than three years, interrupting each event that has been provided for in art. 2, with the full return of the statute of limitations. “In this way, it is imperative to recognize the origin of the plaintiff’s request, and it is imperative to declare the intercurrent prescription of the sanction claim, in accordance with the above, based on article 1, § 1, of law 9,873/99.” In view of this, the judge upheld the request, recognizing the intercurrent prescription of the credit arising from an administrative proceeding. Bernardi & Schnapp Law Firm is involved in the case. Lawsuits: 5089760-65.2021.4.02.5101 and 5090293-24.2021.4.02.5101. – https://www.migalhas.com.br/quentes/366249/justica-reconhece-prescricao-intercorrente-em-multas-administrativas