In a decision handed down in the second instance of the Federal Court of São Paulo, through the Collective Security Order promoted by the Brazilian Association of Events (ABRAFESTA), the effects of the Ministry of Economy Ordinance No. 11,266/2022 were suspended, through which the number of sectors entitled to the zero rates provided for in the Emergency Program for the Resumption of the Events Sector (Perse) was reduced.
Through the text of the aforementioned Ordinance, 50 sectors were excluded from the benefit of applying the zero rate of IRPJ, CSLL, PIS and Cofins for a period of 60 months, provided for in Law No. 14,148/2021, which instituted Perse, without any criteria for the restriction.
The preliminary injunction previously denied in the first instance was granted in the second instance, since the Ordinance cannot revoke a tax benefit previously granted, in violation of Article 178 of the National Tax Code (CTN).
