Delay in payment of tax credit characterizes omissive act, says judge
Source: Legal Consultant
The delay, without justification, in the payment of tax credits characterizes
omissive act of the Revenue.
With this understanding, Judge Ana Lya Ferraz da Gama Ferreira, of the 2nd Court
Federal Civil and Criminal Court of Cáceres (MT), granted an injunction to order that
the Federal Revenue Service pay refunds to a company within ten days.
Revenue should not exceed a 60-day limit to pay Simples credits,
says judge
The company made 20 requests for electronic refund under Simples
Nacional, all granted by the Revenue, with recognition of the credit. A
company, however, did not receive the money within the legal period of 60 days.
In view of this, it filed a writ of mandamus against the tax authority of
city, with a request for an injunction to guarantee the payment of the debt.
According to the plaintiff company, there was an omission by the administrative authority
by failing to comply with a duty already recognized. Therefore, he also alleged that
there was a violation of his liquid and certain right.
In his defense, the Federal Revenue delegate said that the payment would be made
in the following month and that there was no illegality in the delay. However, the
magistrate understood that the Tax Authorities violated the commitment to the taxpayer.
"By analyzing the documents and the time frames presented, it is possible
to conclude that the administrative omission persisted until the filing of the writ
writ of mandamus, a situation that characterizes a violation of the subjective right of the
plaintiff", wrote the magistrate.
In her view, the regularization was late and not spontaneous. The omission
administrative, therefore, must be characterized as abusive.
"The right of the petitioner is supported not only by the
administrative recognition of the credits, but also by the normative provision of the
treasury agency as to the restitution period", said the judge.
Lawyer Yuri Remus Andara defended the company in the lawsuit.
MS 1002146-19.2025.4.01.3601