A managed solution cannot overwrite the ReportVisibility component with Id which has an unmanaged base instance. The most likely scenario for this error is that an unmanaged solution has installed a new unmanaged ReportVisibility component on the target system, and now a managed solution from the same publisher is trying to install that same ReportVisibility component as managed. This will cause an invalid layering of solutions on the target system and is not allowed.

Hi,

We were getting the error while importing a managed solution exported from dev environment to the test environment in CRM 2013 online.

It might be the case that the particular report was modified by the user in the test environment. As we weren’t updating that report we removed that report from the new exported managed solution from our dev environment and the import was successful.

https://sliong.wordpress.com/2012/09/20/crm-2011-importing-managed-solution-error-a-managed-solution-cannot-overwrite-the-attribute-component/

Hope it helps.