Minister Cristiano Zanin, of the Federal Supreme Court (STF), voted this Friday (17) to maintain his own decision that overturned determinations of the Federal Court of Auditors (TCU) to reactivate the Beverage Production Control System (Sicobe).
The system was abolished by the Federal Revenue Service in 2016 and was used in beer and soft drink factories to count the quantity of products produced and carry out the appropriate tax collections.
Sicobe measured the volume of drinks produced, and did not evaluate the quality of the product. Furthermore, distilled products such as whiskey, vodka and gin were not controlled by the system.
After deactivation, the Federal Audit Court (TCU) ordered the Federal Revenue Service to resume operating the system, but the federal government appealed to the Supreme Court to question the decision.
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During the process, the Attorney General’s Office (AGU) claimed that the reactivation of Sicobe would cost around R$1.8 billion per year, an amount greater than the cost of the entire Federal Revenue electronic system, estimated at R$1.7 billion.
In April of this year, Zanin granted an injunction to overturn the TCU’s decisions on the case, which was returned to definitive judgment.
Brasília (DF), 09/11/2025 – Minister Cristiano Zanin’s vote was accompanied by minister Alexandre de Moraes. Photo-file: Marcelo Camargo/Agência Brasil – Marcelo Camargo/Agência Brasil
In the vote given during the virtual session, the minister reaffirmed that the court does not have legal competence to determine the resumption of the system.
“The decision taken by the Federal Revenue Service was the result of the legitimate exercise of discretionary powers conferred by legislation, so it was not up to the Court of Auditors to impose the annulment of the administrative acts that determined the suspension of the use of Sicobe,” stated Zanin.
The minister’s vote was followed by minister Alexandre de Moraes. Virtual voting will remain open until next Friday (24). The trial takes place in the First Panel of the Court.
