{"id":2823,"date":"2025-11-12T10:30:00","date_gmt":"2025-11-12T13:30:00","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=2823"},"modified":"2025-11-14T14:35:01","modified_gmt":"2025-11-14T17:35:01","slug":"stf-reconhece-a-constitucionalidade-das-obrigacoes-acessorias-sobre-beneficios-fiscais","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/stf-reconhece-a-constitucionalidade-das-obrigacoes-acessorias-sobre-beneficios-fiscais\/","title":{"rendered":"STF Upholds the Constitutionality of Ancillary Obligations Related to Tax Incentives"},"content":{"rendered":"<p>The <strong>Federal Supreme Court (STF)<\/strong> has ruled that <strong>Articles 43 and 44 of Law No. 14,973\/2024<\/strong> are constitutional. These provisions require companies benefiting from tax incentives to <strong>electronically submit information to the Federal Revenue Service (RFB)<\/strong> through the <strong>DIRBI (Declaration of Tax Incentives, Exemptions, Benefits, and Immunities)<\/strong>.<\/p>\n<p>The <strong>National Confederation of Industry (CNI)<\/strong> filed a <strong>Direct Action of Unconstitutionality (ADI)<\/strong> challenging Articles 43 and 44 of Law No. 14,973\/2024, which impose on legal entities that benefit from tax incentives the obligation to electronically report to the RFB the <strong>tax incentives, exemptions, benefits, or immunities<\/strong> they receive, via the <strong>DIRBI \u2013 Declaration of Tax Incentives, Exemptions, Benefits, and Immunities<\/strong>.<\/p>\n<p>The CNI argued that these provisions violated the <strong>principles of tax simplicity, reasonableness, proportionality, free enterprise, and competition<\/strong>, and also constituted an obstacle to the <strong>right of petition and access to justice<\/strong>, given the penalties and fiscal compliance requirements imposed for maintaining eligibility for the incentives.<\/p>\n<p><strong>Decision of the Court<\/strong><\/p>\n<p><strong>Justice Dias Toffoli<\/strong>, the reporting justice, voted to <strong>deny the claim<\/strong>, and his opinion was <strong>unanimously followed by the Plenary<\/strong>.<\/p>\n<p>According to the rapporteur, there is no violation of the constitutional principles invoked, because:<\/p>\n<ul>\n<li>the law itself provides that the required information be submitted in a <strong>simplified electronic format<\/strong>, via the <strong>RFB\u2019s e-CAC system<\/strong>, without imposing a disproportionate burden on companies;<\/li>\n<li>the purpose of the rule is to <strong>strengthen fiscal transparency<\/strong>, <strong>improve oversight of public policies<\/strong> related to tax expenditures, and <strong>increase efficiency<\/strong> in the administration and supervision of tax benefits.<\/li>\n<\/ul>\n<p>The justice also dismissed the argument that the requirement of tax regularity constitutes a <strong>\u201cpolitical sanction\u201d<\/strong>, noting that <strong>Article 43, \u00a72<\/strong>, merely systematizes conditions already existing in federal law for the <strong>granting and maintenance of tax incentives<\/strong>, without preventing taxpayers from <strong>challenging undue tax assessments<\/strong>.<\/p>\n<p><strong>Penalties and Proportionality<\/strong><\/p>\n<p>With respect to the fines established in <strong>Article 44<\/strong>, the STF held that the <strong>percentages\u2014limited to 30% of the value of the tax benefit\u2014are proportional and reasonable<\/strong>, serving a legitimate deterrent function consistent with the Constitution.<\/p>\n<p>The rapporteur further noted that <strong>micro and small enterprises<\/strong> are <strong>not automatically exempt<\/strong> from these ancillary obligations, since <strong>Complementary Law No. 123\/2006<\/strong> provides exceptions requiring them to comply with the same reporting duties applicable to other legal entities.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Federal Supreme Court (STF) has ruled that Articles 43 and 44 of Law No. 14,973\/2024 are constitutional. These provisions require companies benefiting from tax [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2828,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2823","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=2823"}],"version-history":[{"count":3,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2823\/revisions"}],"predecessor-version":[{"id":2910,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2823\/revisions\/2910"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2828"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}