{"id":1985,"date":"2026-02-24T10:00:00","date_gmt":"2026-02-24T10:00:00","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=1985"},"modified":"2026-03-06T17:44:57","modified_gmt":"2026-03-06T17:44:57","slug":"disputas-tributarias-crescem-na-agenda-da-industria-do-stf","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/disputas-tributarias-crescem-na-agenda-da-industria-do-stf\/","title":{"rendered":"Tax disputes are increasingly on the Supreme Court&#039;s industry agenda."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Tax issues account for the largest proportion of industry disputes before the Supreme Federal Court (<a rel=\"noreferrer noopener\" target=\"_blank\" href=\"https:\/\/www.jota.info\/tudo-sobre\/STF\">STF<\/a>): they represent 40% of the processes in which the National Confederation of Industry (<a rel=\"noreferrer noopener\" target=\"_blank\" href=\"http:\/\/www.jota.info\/tudo-sobre\/CNI\">CNI<\/a>) acts as a party, being an author, observer or&nbsp;<em>amici curiae<\/em>&nbsp;(a third party that provides subsidies to the judge). In 2025, this corresponded to 37%, in 2024, 36%, and in 2023, 33%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In total, there are 70 actions of interest to the sector in 2026, according to the entity&#039;s Legal Agenda launched this Tuesday (February 24).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The judicialization of the country is a concern for the CNI (National Confederation of Industry), so much so that part of the entity&#039;s first board meeting this Tuesday is dedicated to strategies related to cases pending before the Supreme Court.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to Alexandre Vitorino, legal director of the CNI (National Confederation of Industry), this growth in the tax agenda compared to other issues that have always been important to industry, such as labor, the environment, and infrastructure, are the result of political choices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c&quot;We attribute this increase in tax disputes to a government move to expand social programs, favor redistributive policies, and, specifically this year, to the electoral impact.&quot;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Among the tax matters that most concern the industry are the recent legislative changes in the fiscal area, such as, for example, the linear reduction of 10% of tax incentives and benefits subject to terms and conditions that do not depend on authorization from the Executive Branch or whose condition does not correspond to investment (ADI 7920). The change was made to Complementary Law 224\/2025. The rapporteur for the action is Minister Andr\u00e9 Mendon\u00e7a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another prominent tax issue for the industry is the taxation of dividends by income tax (ADI 7914). Law 15.270\/2025 established that dividends accrued and with distribution approved until December 31, 2025, are exempt from income tax. In this case, there is a preliminary injunction from the rapporteur, Minister Nunes Marques, extending the deadline to January 31, 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The referendum on the injunction was being judged in the virtual plenary session, but the president of the Supreme Federal Court (STF), Edson Fachin, requested a separate hearing, meaning the discussion will take place in a physical session. There is no deadline yet, but the expectation within the court is that the judgment will occur in the first half of the year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A third prominent tax issue for the industry is the taxation of tax benefits granted by the Union, States, Federal District, and municipalities (ADI 7604). The possibility of the Administrative Council of Tax Appeals (Carf) altering tax assessments already made in case of a change in guidance, according to summary 169, is another issue that the industry is monitoring (ADPF 1276).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The second most requested topic is labor lawsuits, which account for 26% of the agenda. Among the industry&#039;s priorities in this area is the judgment on the use of independent contractors (ARE 1.532.603). Regarding the environment, the concern is with the lawsuits challenging the General Environmental Licensing Law (ADIs 7913, 7916 and 7919) \u2013 political parties allege that provisions of the law unduly relax environmental licensing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The 2026 Agenda includes 70 new processes, an increase of 10 new actions, and the exclusion of 18 that were part of last year&#039;s agenda, which consisted of 78 actions.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Source:&nbsp;<a rel=\"noreferrer noopener\" target=\"_blank\" href=\"http:\/\/www.jota.info\/\">www.jota.info<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Os temas tribut\u00e1rios s\u00e3o os respons\u00e1veis pela maior propor\u00e7\u00e3o de disputas da ind\u00fastria no Supremo Tribunal Federal (STF): eles representam 40% dos processos em que a Confedera\u00e7\u00e3o Nacional da Ind\u00fastria (CNI) atua como parte, sendo autora, observadora ou&nbsp;amici curiae&nbsp;(um terceiro que fornece subs\u00eddios ao juiz). Em 2025, correspondiam a 37%, em 2024, 36% e em [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1892,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[866,867,869,865,768,165,605,637,720,275,93,203,864,100,868,863],"class_list":["post-1985","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-adi7914","tag-adi7920","tag-adpf1276","tag-agenda2026","tag-beneficiosfiscais-2","tag-carf","tag-cni","tag-contenciosotributario","tag-direitotributario","tag-incentivosfiscais","tag-industria","tag-ir","tag-judicializacaotributaria","tag-stf-2","tag-tributacaodedividendos","tag-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Disputas tribut\u00e1rias crescem na agenda da ind\u00fastria do STF - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/disputas-tributarias-crescem-na-agenda-da-industria-do-stf\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Disputas tribut\u00e1rias crescem na agenda da ind\u00fastria do STF - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Os temas tribut\u00e1rios s\u00e3o os respons\u00e1veis pela maior propor\u00e7\u00e3o de disputas da ind\u00fastria no Supremo Tribunal Federal (STF): eles representam 40% dos processos em que a Confedera\u00e7\u00e3o Nacional da Ind\u00fastria (CNI) atua como parte, sendo autora, observadora ou&nbsp;amici curiae&nbsp;(um terceiro que fornece subs\u00eddios ao juiz). 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