In an extraordinary plenary session held on 3 September 2019 in Brasilia, the Administrative Council of Tax Appeals, known by the acronym CARF (Conselho Administrativo de Recursos Fiscais) met to deliberate on several drafts of proposals for binding precedents to resolve, in one go, pending tax appeals. One of the fifty drafts of precedents considered by CARF’s counsellors (49th Proposal for Binding Precedent) had the following enunciation, in English translation: “The cargo agent and the shipping agent, in the condition … Continue lendo CARF DECIDES AGENTS ARE NOT LIABLE FOR CARRIER’S FAULT IN THE CARRIAGE OF GOODS