The Federal Supreme Court (STF) will resume judgment next week on a lawsuit filed by the government against the law approved in 2023 that extended the payroll tax exemption for 17 sectors of the economy and municipalities. Minister Alexandre de Moraes requested a review in October and returned the case for judgment today. The case was scheduled for the virtual session that will be held between February 27th and March 6th.
So far, there are three votes to maintain the agreement that provides for gradual reimbursement between 2025 and 2027 and partial compensation for losses.
The solution discussed between the Powers was taken after the government questioned in the STF the law that extended the exemption without indicating an estimate of the fiscal impact and pointing out the sources of funding.
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The rapporteur, Cristiano Zanin, voted to overturn the tax exemption law, as he understood that it could not have been enacted without providing measures to compensate for the loss of revenue. But he did not analyze the merits of the agreement signed between the government and Congress, as it was not the subject of the action. The rapporteur has been accompanied, until now, by ministers Edson Fachin and Gilmar Mendes.
The Federal Attorney General’s Office (AGU) reported last year that, even with the agreement, there was a risk of loss of R$20.23 billion to the public coffers in 2025 due to the insufficiency of the measures adopted to compensate for the exemption.
The body also said that the total negative impact of the exemption in 2024 was R$30.5 billion, while the collection measures totaled R$9.38 billion, which indicates a deficit, in 2025, of R$21.12 billion.
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