The seizure of goods as a coercive means to collect ICMS is inadmissible. This was the understanding applied by the 3rd Civil Chamber of the Court of Justice of Alagoas in upholding a judgment that ordered the release of goods improperly seized.
In the action, the company engaged in the sale of equipment for commercial installations alleged that its goods were seized at a tax post of the Alagoas Department of Finance. According to the company, the reason for the retention was that the goods had improper documentation.
Read also:
State taxes – ICMS shows growth of 7.63% in 2018
Dissatisfied, the company sought the Judiciary, asserting that the seizure was illegal, since the seizure of goods as a coercive means for the payment of taxes is inadmissible.
In confirming the injunction that ordered the release of the goods, the judgment stated that it is unanimous in case law that goods may not be seized for the payment of taxes.
“The Public Treasury must collect its credits through tax enforcement, without directly or indirectly impeding the professional activity of the taxpayer,” the judgment states.
In the mandatory review, the 3rd Civil Panel of the TJ-AL confirmed the illegality of the seizure, in view of the inadmissibility of seizing goods as a coercive means for the payment of taxes.
Source: Conjur
← Back to blog