{"id":6248,"date":"2025-06-26T10:22:20","date_gmt":"2025-06-26T13:22:20","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/?p=6248"},"modified":"2025-06-26T10:24:36","modified_gmt":"2025-06-26T13:24:36","slug":"iof-congress-overturns-presidential-decrees-and-reinstates-previous-rules","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/iof-congress-overturns-presidential-decrees-and-reinstates-previous-rules\/","title":{"rendered":"&#8220;IOF: Congress Overturns Presidential Decrees and Reinstates Previous Rules&#8221;"},"content":{"rendered":"\n<p>Por <strong>Felipe Pinheiro Auge<\/strong>\u00a0<\/p>\n\n<p>O Congresso Nacional aprovou o Projeto de Decreto Legislativo n\u00ba 214\/2025, que sustou os efeitos dos Decretos n\u00bas 12.466, 12.467 e 12.499, editados entre maio e junho deste ano, todos voltados a altera\u00e7\u00f5es no IOF (Imposto sobre Opera\u00e7\u00f5es Financeiras) que visavam elevar a arrecada\u00e7\u00e3o tribut\u00e1ria.\u00a0<\/p>\n\n<p>Com fundamento no art. 49, inciso V, da Constitui\u00e7\u00e3o Federal, a medida foi tomada por meio de Decreto Legislativo, instrumento que permite ao Legislativo anular atos normativos do Executivo quando estes excedem os limites do poder regulamentar.\u00a0<br\/>Nesse caso, o Congresso considerou que os decretos tinham finalidade arrecadat\u00f3ria, o que desvirtua a natureza extrafiscal do IOF.\u00a0<\/p>\n\n<p><strong>Efeitos pr\u00e1ticos:<\/strong>\u00a0<\/p>\n\n<ul class=\"wp-block-list\">\n<li>As altera\u00e7\u00f5es promovidas pelos decretos foram integralmente anuladas;\u00a0<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Foi <strong>restabelecido o Decreto n\u00ba 6.306\/2007<\/strong>, que disciplinava o IOF antes dessas mudan\u00e7as;\u00a0<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>A decis\u00e3o tem <strong>efeito imediato<\/strong> e <strong>dispensa san\u00e7\u00e3o presidencial<\/strong>.\u00a0<\/li>\n<\/ul>\n\n<p>Para contribuintes e institui\u00e7\u00f5es financeiras, isso representa o retorno \u00e0s regras anteriores de cobran\u00e7a e apura\u00e7\u00e3o do IOF, com impacto direto em opera\u00e7\u00f5es de cr\u00e9dito, c\u00e2mbio e seguros.\u00a0<\/p>\n\n<p>Al\u00e9m disso, a susta\u00e7\u00e3o dos decretos revalida as disposi\u00e7\u00f5es do Decreto n\u00ba 10.997\/2022, que previa a redu\u00e7\u00e3o gradual das al\u00edquotas do IOF-C\u00e2mbio at\u00e9 2029, em alinhamento com o C\u00f3digo de Libera\u00e7\u00e3o de Capitais da OCDE \u2014 caminho que vinha sendo revertido pelas recentes medidas do Executivo.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Felipe Pinheiro Auge\u00a0 O Congresso Nacional aprovou o Projeto de Decreto Legislativo n\u00ba 214\/2025, que sustou os efeitos dos 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