Provisional Measure 1202/2023 has still generated a lot to talk about.
Although the part of the text that put an end to the system of calculating and collecting Social Security Contributions based on revenue, replacing the payroll (the so-called payroll tax relief) was revoked by MP 1,208/2024, a “surviving” article revokes the Emergency Program for the Resumption of the Events Sector – PERSE, among others.
The MP will now have its constitutionality put to the test, due to the distribution of the Direct Action of Unconstitutionality (ADI 7609), targeting precisely the intended revocation of PERSE.
The request for a declaration of unconstitutionality is based on the lack of urgency and relevance in issuing the Provisional Measure, coupled with the fact that the benefit it seeks to revoke was granted for a fixed term, meaning its hasty revocation would violate the National Tax Code. If a decision suspends the Provisional Measure’s effectiveness, it will remain in effect and will have valid effects, meaning taxpayers who do not wish to be subject to the potential loss of the benefit should seek legal redress.
