The First Panel of the Supreme Federal Court (STF) formed a majority to uphold the single-judge decision of the rapporteur, Minister Flávio Dino, which guaranteed tax immunity and a zero rate of PIS/Cofins for collectible cards, commonly used in strategy and fantasy games, with illustrated cards of characters, for example.
In this specific case, the Union appealed a decision by the Federal Regional Court of the 4th Region (TRF4) that equated the cards to books, newspapers, and periodicals for the purposes of enjoying the benefits. According to Dino, the understanding of the contested ruling is aligned with the Court's jurisprudence.
The rapporteur applied to the case Theme 593, of general repercussion, according to which "the interpretation of tax immunities must project into the future and take into account new social, cultural and technological phenomena". Furthermore, according to the thesis, "this avoids the emptying of immunizing norms due to mere lapse of time, in addition to allowing for the constant updating of the scope of their precepts".
Furthermore, it stated that reviewing the premises adopted by the court of origin "would require re-examining the factual framework outlined, as well as analyzing the applicable infra-constitutional legislation," which makes it impossible to consider the extraordinary appeal, according to Precedents 279 and 636 of the STF (Supreme Federal Court).
Tax lawyer Nina Pencak, from Mannrich e Vasconcelos Advogados, states that the decision reinforces the Court's long-standing understanding of extending the immunity of books, newspapers, and periodicals "and the zero PIS/Cofins tax rate to other products, whose existence was unthinkable at the time of the Constituent Assembly and the governing legislation, but which equally play a recreational and cultural diffusion role, such as collectible cards.".
The rapporteur was accompanied by ministers Cármen Lúcia, Alexandre de Moraes and Cristiano Zanin. The trial will continue until Friday (May 29).
Type of trial: virtual
Case Number: ARE 1591031
Parties: Union x Foil Cads Entertainment LTDA
Rapporteur: Flávio Dino
Source:JOTA