A (i)legalidade dos efeitos retroativos da desabilitação do declarante de mercadorias

Abstract

Foreign trade is a market that moves high amounts annually, becoming an extremely attractive market and featuring numerous companies that work directly in this sector. Companies wishing to operate in the trade abroad, must be authorized by the Brazilian Federal Revenue Service. what does it refer to the kinds of administrative act, it is understood that the qualification of the declarant of goods qualify as a license. This authorization, however, can be reviewed at the any time, including ex officio, by the Federal Revenue Service itself. At the end of the review, the goods declarant may: have their license maintained, have their license adequate to its real capacity; or be disabled. Within the scope of the extinction of the administrative act, we have that the disabling fits as cassation. This disabling, however, means unlinking the administrator and all responsible for the Integrated Foreign Trade System – SISCOMEX. That untying will automatically result in the inability of those administered in initiate customs clearance or continue customs clearance already initiated. In the latter case, we have that there will be a retroaction of the effects of the disabling. That retroactivity, however, violates some rights already recognized in jurisprudence and doctrine, such as the acquired right, the principle of legal certainty and the protection of confidence. It can be seen, therefore, that the retroactivity of the effects of disabling the declarant of goods is illegal