SISCOMEX. Administrative fine for non-compliance with ancillary obligation. Ship Agent. Unenforceability. Principle of legality. Non-tax revenue. Decree-Law 37/66 – art. 107, IV ‘e’. Marcelo Machado Ene

Abstract

Article summarizing the contents presented by the author, on the occasion of the 5th Congress of Maritime and Port Law organized by the Brazilian Association of Maritime Law (ABDM), in partnership with Santa Cecília University (UNISANTA) and Santa Cecília Communications System. Event took place in the city of Santos-SP, on September 15th and 16th, 2022.