The Supreme Federal Court reincluded Direct Actions of Unconstitutionality No. 7,066,7,070,7,078 on the virtual judgment agenda between November 4, 2022 and November 11, 2022. The aforementioned ADIs will decide whether the principle of annual prior notice should be applied in relation to the changes promoted by Complementary Law No. 190/2022, which regulated Difal under the terms established by Constitutional Amendment No. 87/2015, and may release companies from the obligation not to pay the amount in 2022.
The trial had already been scheduled for September 23 to 30, in which only Minister Alexandre de Moraes, the rapporteur of the case, voted to dismiss the taxpayers' claim. Later, Minister Dias Toffoli requested to review the case files and other entities participating in the case requested to orally argue as amicus curiae, which is why the trial had been suspended on October 3.
Given that on the two other occasions on which it ruled on the matter, the STF decided to modulate the effects of decisions favorable to taxpayers, it is recommended that companies that have not yet discussed the matter in court consider doing so. Our tax team is available to provide further clarification.
