Minister Alexandre de Moraes, of the Federal Supreme Court (STF), requested a review and suspended this Tuesday (21) the judgment on the constitutionality of the law approved by Congress in 2023 to guarantee the exemption of payroll taxes in 17 sectors of the economy and certain municipalities until 2027.
The virtual trial started on Friday (17) and already had a score of 3 votes to 0 to maintain an agreement between Congress and the federal government to establish compensation for losses with the tax exemption and allow the gradual re-encumbrance of the sectors from this year onwards.
The votes were cast by the rapporteur, Cristiano Zanin, Edson Fachin and Gilmar Mendes.
The judgment deals with the merits of the action in which the federal government had challenged the legality of the exemption without indicating financial compensation from the Union for granting the benefits.
According to Zanin, Congress did not indicate the financial impact of the exemption. The minister mentioned that the Constitution requires the indication of the estimated financial impact in cases of legislative proposals that create expenses or revenue waivers.
However, the minister failed to declare the nullity of the law approved by Congress and maintained the agreement with the federal government.
There is no deadline for resuming the trial.
