Post by account_disabled on Feb 27, 2024 11:24:05 GMT
Would feel if this fine were applied by the Tax Authorities, mistakenly and without the due technical assessment of a review body . This is just one example of the importance of having and maintaining an effective review administrative body, with exceptionally qualified advisors. In fact, its relevance is expressed in the Federal Constitution, both in article 37, with regard to the principles that govern public administration, and also, more specifically, in article 5, items and LV, dealing with the right to petition public authorities; the res judicata — even if administratively —; of contradictory and broad defense, with the means of resources inherent to it.
Thus, to establish the importance of the aforementioned body, in a comment made especially for the Direto do Carf column , by ConJur , Dr. Fernanda Kotzias, senior counselor of the 1st Ordinary Panel of the 4th Chamber of the 3rd Section of Carf, argues: "I believe that the relevance of Carf lies in the fact that, despite its setbacks, the body continues to be the main locus and with the Chinese Europe Phone Number List best technical level for discussing customs cases. This is because Customs Law has very specific concepts, institutes and situations and which demand experience and practical vision from judges, which is difficult to achieve in the Judiciary — at least while specialized courts are not yet a consolidated reality.
At Carf we find in each judging panel at least some members with previous customs practice, which allows for deeper and more quality discussions and evidentiary analyzes — essential issues for the proper application of the Law and the guarantee of legal security for those under guardianship. On the other hand, we must admit that it is past time for the body to create groups with exclusive customs jurisdiction, which will allow an even greater gain in the quality and speed of judgments, issues of interest to the Treasury and taxpayers and which is especially relevant when it comes to a field as dynamic as foreign trade." It is worth highlighting the bottleneck very well highlighted by the counselor, regarding the need to expand the number of specialized judicial courts and groups with exclusively customs competence in Carf, since understanding the entire reality is epistemologically impossible , given the multifaceted matter.
Thus, to establish the importance of the aforementioned body, in a comment made especially for the Direto do Carf column , by ConJur , Dr. Fernanda Kotzias, senior counselor of the 1st Ordinary Panel of the 4th Chamber of the 3rd Section of Carf, argues: "I believe that the relevance of Carf lies in the fact that, despite its setbacks, the body continues to be the main locus and with the Chinese Europe Phone Number List best technical level for discussing customs cases. This is because Customs Law has very specific concepts, institutes and situations and which demand experience and practical vision from judges, which is difficult to achieve in the Judiciary — at least while specialized courts are not yet a consolidated reality.
At Carf we find in each judging panel at least some members with previous customs practice, which allows for deeper and more quality discussions and evidentiary analyzes — essential issues for the proper application of the Law and the guarantee of legal security for those under guardianship. On the other hand, we must admit that it is past time for the body to create groups with exclusive customs jurisdiction, which will allow an even greater gain in the quality and speed of judgments, issues of interest to the Treasury and taxpayers and which is especially relevant when it comes to a field as dynamic as foreign trade." It is worth highlighting the bottleneck very well highlighted by the counselor, regarding the need to expand the number of specialized judicial courts and groups with exclusively customs competence in Carf, since understanding the entire reality is epistemologically impossible , given the multifaceted matter.