The Brazilian Supreme Federal Court (STF), in a recent decision on RE No. 1.310.691 (General Repercussion Theme No. 1.320), acknowledged the general repercussion of the controversy regarding the immunity of the contribution owed by rural employers to the National Rural Learning Service (Senar) on revenues from exports. In this decision, Justice Andr\u00e9 Mendon\u00e7a indicated that recognizing this general repercussion will contribute to the debate among the justices and with society.<\/p>\n\n\n\n
He also highlighted that, although some justices have already expressed their views on the nature of the contribution, it will be necessary for the Court to establish a uniform position on the matter.<\/p>\n\n\n\n
This observation is relevant since the subject has already been briefly addressed by the STF at the end of 2022, through General Repercussion Theme No. 801, when the Supreme Court upheld the constitutionality of the Senar contribution.<\/p>\n\n\n\n
At that time, Justice Dias Toffoli stated in his vote that the contribution was of a \u201cgeneral social\u201d nature, an understanding shared by Justice Fachin. However, after the Union filed motions for clarification, this passage was removed from the respective votes, as it fell outside the scope of the thesis analyzed by the Supreme Court.<\/p>\n\n\n\n
Now, with the recognition of the general repercussion specifically for this issue, the STF\u2019s analysis will address the legal nature of the Senar contribution to determine whether the contribution is immune regarding revenues from exports.<\/p>\n\n\n\n
This is because, if the Senar contribution is understood to be of a \u201cgeneral social contribution\u201d nature, export revenues will be immune under the rule of Article 149, \u00a72, I, of the Federal Constitution of 1988. On the other hand, if it is deemed a \u201ccontribution in the interest of a professional or economic category,\u201d as the Union argues, export revenues will not be covered by this immunity.<\/p>\n\n\n\n
Given this scenario, it is possible that taxpayers will challenge the imposition of the Senar contribution on export revenues in court, a matter that will be decided by the STF in a binding manner when it rules on General Repercussion Theme No. 1.320.<\/p>\n\n\n\n
The Tax Law Department of Marins Bertoldi Advogados is closely monitoring developments on this issue and remains available to clarify any questions on the topic and provide further insights based on each company\u2019s specific situation.<\/p>\n\n\n\n
By Enrique Grimberg Kohane<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" The Brazilian Supreme Federal Court (STF), in a recent decision on RE No. 1.310.691 (General Repercussion Theme No. 1.320), acknowledged […]<\/p>\n","protected":false},"author":3,"featured_media":5473,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"wds_primary_category":644,"footnotes":""},"categories":[644,650],"tags":[],"class_list":["post-5477","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-highlights","category-newsletters"],"_links":{"self":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/5477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/comments?post=5477"}],"version-history":[{"count":0,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/5477\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media\/5473"}],"wp:attachment":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media?parent=5477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/categories?post=5477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/tags?post=5477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}