In a decision issued by the Federal Regional Court of the 1st Region (TRT1), it was understood that a debt not due and erroneously registered in Active Debt, generates the duty of the Tax Authorities to compensate the taxpayer, with the payment of moral damages.
In the case analyzed, four registrations in Active Debt were made erroneously and the Tax Authorities were ordered to pay moral damages to the construction company that was the target of the incorrect registration.
According to the rapporteur’s understanding, if the Tax Authorities believe that an amount has not been paid in full, they must first launch the excess amount by initiating an administrative procedure and only at the end of such procedure, proceed with the registration of the unpaid amounts in Active Debt.
