Entities question points of the tax reform – 05/05/2026 – Panel

The (Federal Supreme Court) will judge the first actions against . Two of them claim that the reform will restrict the rights of people with disabilities in the name of tax simplification.

Entities claim that s, called biopsychosocial, in addition to a more rigorous formal assessment. The change, according to the entities, could leave many people without access to .

The tax reform also brings rules such as the requirement to meet all formal criteria and the possibility of limiting the benefit for a minimum period.

Both actions are under the minister’s report. Andef (Niteroiense Association of the Physically Disabled), says, for example, that there is a possibility that the new law will empty one of the main inclusion instruments already consolidated in the country.

Among those most affected are people with autism spectrum disorder, as there will be stricter criteria for recognizing the disability.

Andef’s lawyer, Gustavo Melo, partner at Menndel & Melo, says that the judgment imposes a necessary brake. “The reform cannot transform a right into an inaccessible benefit. When the law raises requirements and creates operational barriers, what happens is not, it is exclusion”, he told the Panel.

The bet is that the STF’s decision will establish the scope of the reform. In Melo’s understanding, if the Supreme Court validates the restrictions, it opens the way for other rights to be relativized.

“If it is blocked, it demonstrates that the new tax system cannot advance fundamental guarantees”, he concluded.


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