The Supreme Federal Court has initiated a trial, with general repercussions, to decide whether the reduction of Reintegra rates — a regime that returns part of the tax burden to exporters — should observe the principle of annual precedence (effective only in the following fiscal year), or only the 90-day precedence (90 days after the publication of the rule).
The rapporteur, Justice Cristiano Zanin, voted to apply the 90-day prior notice period. Justice Edson Fachin, however, argued that both prior notice periods apply. The controversy revolves around the legal nature of the benefit: whether tax-related, as the exporters argue, or merely financial, as the federal government argues.
In our understanding, since Reintegra represents a mechanism for refunding taxes already paid, its nature is clearly fiscal. Thus, the reduction in tax rates represents an indirect increase in the tax burden, which requires respect for the annual advance payment.
Given this scenario, we recommend that companies affected by abrupt reductions in Reintegra tax rates file the appropriate legal action as soon as possible. This is because the Supreme Federal Court (STF) may modulate the effects of the decision, restricting its benefits to taxpayers who have already filed lawsuits before the conclusion of the trial.
