Action mainly challenges a provision of the new law that restricts the validity of the so-called ‘onerous condition’
A filed a lawsuit in this Wednesday (14) to question sections of Complementary Law 224/2025, which reduces a series of tax incentives and benefits for companies. The entity requests an injunction to suspend the effects of the rule.
The action mainly challenges a provision of the new law that restricts the validity of the so-called “onerous condition”. This principle generally protects tax benefits granted for a specified period against early cancellation.
The law sanctioned in December establishes that only investment obligations that have their projects approved by the federal government by December 31, 2025 will be considered as an onerous condition — and, therefore, protected.
For the CNI, this delimitation violates the acquired right and the principle of no surprises, as it changes rules midway for long-term investments already planned based on current incentives. The entity states that the measure creates a “breach of trust” and legal uncertainty.
“At a time when Brazil needs more private investment, the reduction of tax incentives is a contradiction with the recently announced industrial policy”, stated the CNI, in reference to the Nova Indústria Brasil program.
The law applies a 10% linear cut to a wide range of federal incentives, including IPI, PIS/Cofins and Import Tax benefits. The CNI argues that the measure burdens strategic sectors, harms the international competitiveness of national industry and affects innovation and regional development initiatives in the North, Northeast and Central-West.
The confederation also criticizes the logic of fiscal adjustment. “With the increase in taxation and reduction in incentives, the productive sector pays, once again, for containing the public deficit, while federal expenses continue to grow”, says the entity, which projects a real increase of 4.6% in government spending in 2026.
*This text does not necessarily reflect the opinion of Jovem Pan.
