The First Panel of the Superior Court of Justice (STJ), under the system of repetitive appeals, established two key legal theses that directly affect taxpayers seeking to benefit from the Emergency Program for the Recovery of the Events Sector (Perse):
- The prior registration with Cadastur is a mandatory condition for access to the tax benefits of the Perse Program;
- Entities opting for the Simples Nacional regime are excluded from enjoying Perse tax benefits.
Cadastur: A Legitimate Requirement for Access to Perse
The STJ validated the requirement for prior registration with Cadastur, maintained by the Ministry of Tourism, as a condition for enrollment in the tax incentives of the Perse Program. The Court held that this requirement does not exceed legal limits and is expressly provided for in Law No. 14,148/2021, which refers to Articles 21 and 22 of Law No. 11,771/2008.
Although these legal provisions originally classified Cadastur as optional, the STJ understood that, for the purpose of enjoying Perse tax benefits (exemption from IRPJ, CSLL, PIS, and Cofins), such registration takes on a mandatory and regulatory nature, and is therefore entirely valid.
Simples Nacional Entities Excluded
The Court also confirmed that companies under the Simples Nacional tax regime are not eligible for the zero-rate benefits provided by the Perse Program. According to the reporting justice, the Simples regime already confers a favorable and simplified tax treatment, which is incompatible with the accumulation of additional benefits. Therefore, since opting for Simples Nacional is voluntary, taxpayers cannot claim a violation of the principle of isonomy to justify inclusion in Perse incentives.
Practical Effects and Application of the Decision
- As the decision was rendered under the repetitive appeal system, it is binding on all lower courts and the Administrative Council of Tax Appeals (CARF), thereby providing significant legal certainty on the matter.
- The Federal Supreme Court (STF) had previously recognized the infra-constitutional nature of the issue in ARE No. 1.517.693, thus confirming the STJ as the court of final jurisdiction on the subject.
Doctrinal Controversy
The taxpayers argued, based on the Law of Introduction to the Rules of Brazilian Law (LINDB), that the optional nature of Cadastur provided in Law No. 11,771/2008—being earlier and more specific—should prevail. However, this interpretation was not accepted by the majority of justices of the First Panel.
Important Notice:The improper enjoyment of Perse tax benefits may result in tax assessments and retroactive collection, including the imposition of fines and interest.