For the collegiate, it is necessary to observe the constitutional
Principles of due legal process and the free exercise of economic activity before applying any sanction. This is a writ of mandamus, which was filed by a taxpayer operating in the retail, import and export of jewelry segment, and who claimed to have been surprised by a notification of alleged “irregular tax behavior” with the blocking of the issuance of banknotes. tax authorities in view of the argument of avoiding losses to the treasury. To regularize the debt, the amount of R$723 thousand was charged. In his defense, the taxpayer claimed violation of constitutional guarantees, but had the request denied in the first instance. When accepting the appeal, the rapporteur, judge Maria Olívia Alves, stated that, despite “the administration's power-duty to monitor taxpayers' activities” and combat tax evasion, these measures must comply with due legal process.
According to the judge, although the possibility of a proposal to regularize the debt is provided for in the legislation, it is only possible to adopt coercive measures if the debt is not paid. “The notice encouraging self-regulation sent to the petitioner itself already included the imposition of restrictions on his activity, which were not even specified”, added Alves. For the rapporteur, the existence of a reasoned d Panama Telemarketing Data ision and tax action or other administrative procedure previously initiated and of which the petitioner had been notified to exercise his right of defense was also not proven, which removes the presumption of legality of the contested administrative act. . “In this aspect, we are not analyzing the content of the taxpayer's behavior imputed by the Tax Authorities, but concluding that the imposition of a restrictive precautionary measure is illegal, which, undeniably, prevents the regular functioning of the petitioner's business activities, without the existence of a prior tax procedure that guarantees broad defense and contradictory proceedings”, he concluded.
SUPREME UNDERSTANDING TRT-18 determines referral of civil servant case to common court ConJur Editor March 5, 2023, 5:53 pm JudiciaryLawsLabor The 1st Panel of the Regional Labor Court of the 18th Region (GO) decided that it is the responsibility of the common justice system to assess cases brought between the public authorities and their employees, including conflicts over the exercise of a commissioned position. reproduction TRT-18 recognized the competence of the Common Justice to judge cases between public authorities and their employees Reproduction With the decision, a labor action proposed by a director of a municipal school in progress at the Posse Labor Court (GO) will be judgment, when there is no further appeal. In this specific case, the school director of the municipality of Buritinópolis (GO) sued the Goiás Labor Court to request the payment of severance pay and replacement accident compensation.