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ARTICLE · 15 OCTOBER 2024

STF´s Relevant Tax Decisions Of The Week

Mayer Brown
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Last week, the Brazilian Supreme Court (STF) issued decisions on two relevant tax issues: (i) the effective reduction in percentage of the amounts reimbursed to exporters...

BrazilTax
Ana Luiza Martins
Ana Luiza Martins
Carolina Ferraro
Carolina Ferraro
Ana Luiza Nordi
Ana Luiza Nordi
Maria Eduarda Castro
Maria Eduarda Castro
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Last week, the Brazilian Supreme Court (STF) issued decisions on two relevant tax issues: (i) the effective reduction in percentage of the amounts reimbursed to exporters under the Special Regime for the Reintegration of Tax Values for Exporting Companies (“Reintegra”); and (ii) the limits of the qualified penalty applicable in cases of tax evasion, fraud or collusion.

Below is a brief summary of the outcome of the judgments and an analysis of the impact on taxpayers.

Reintegra – ADIs No. 6,040 and 6,055

Created to reduce the impact of taxes on the final cost of exported products, Reintegra allows the partial recovery of taxes paid during the production chain, but which were not properly compensated. As provided for in Law No. 13,043/2014, this special regime thus allows tax residuals to be returned to exporters.

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