Although the Road Service Contribution was considered illegal, experts point out that, in practice, the cost to taxpayers did not change because the value was integrated into the ISP.
Hundreds of taxpayers are turning to the courts to recover around 300 million euros allegedly improperly charged by the State through the Road Service Contribution (CSR), a tax applied to fuel. The challenge comes after the Court of Justice of the European Union considered in 2022 that the contribution violated community law.
CSR was considered illegal by do not meet criteria required by European legislation, namely because it functions, in practice, as a tax on consumption without a clear specific purpose. After the European decision, the Government integrated the contribution into the Tax on Petroleum Products (ISP), increasing this tax in 2023.
According to economist Andreia Teixeira, despite the formal extinction of the CSR, its impact remains. “In practice, we continue to pay the samejust under another name”, he argues, pointing out that part of the ISP’s revenue continues to finance road infrastructure. The State Budget for 2026 foresees, in fact, more than 700 million euros associated with this financing logic, reinforcing the idea of continuity of the tax burden on fuels.
According to data from the Administrative Arbitration Center, cited by , they have already filed 391 processes against the Tax Authority. These involve 351 consumers, 30 gas stations and two gas stations, all demanding a refund of the amounts paid.
So far, 384 cases have already had a first decision, covering requests totaling around R$294.7 million. Taxpayers got favorable decisions in 21.5% of casesbut which represent 55.9% of the total amount in dispute, which corresponds to around 164.8 million euros. The tax authorities won 78.5% of the cases analyzed, although these are only 44.1% of the overall amount.
Despite these numbers, the effective refund of money remains in doubt. Many cases are still in the appeal phase, and it is not clear in how many cases the tax was actually paid or guaranteed. The slowness of tax justice is highlighted as one of the main obstacles. Lawyer Tiago Caiado Guerreiro states that this type of litigation can take between three and 15 years.
Andreia Teixeira highlights, in turn, the lack of uniformity in judicial decisions. In many cases, courts have difficulty determining who actually borne the tax. In the case of companies, such as gas stations, there is often an understanding that the burden has been transferred to consumers, which can make refund requests unfeasible for “disproportionate benefit”.
Final consumers face obstacles in proving the amounts paid, since the invoices did not clearly itemize CSR. This limitation has contributed to divergent decisions between courts.
