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ADI 2446: Brazilian Supreme Court Declares Constitutionality Of Sole Paragraph Of Article 116 Of National Tax Code
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On April 8, 2022, the Brazilian Supreme Court (STF) concluded
the trial of the Direct Action of Unconstitutionality nº 2466
and declared, by a majority, the constitutionality of art. 1 of
Complementary Law nº 104/2001 adding the sole paragraph to
art. 116 of the National Tax Code.
This rule authorizes tax authorities to disregard legal acts or
transactions performed with the purpose of disguising the
occurrence of the taxable event or the nature of the constitutive
elements of the tax obligation, instead observing the procedures to
be established in ordinary law.
According to the vote of the Rapporteur Minister Cármen
Lúcia, such disregard, authorized by the law, is limited to
acts or legal transactions carried out to dissimulate or conceal
the tax triggering event.
The publication of the court’s decision is pending.
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This article provides information and comments on legal
issues and developments of interest. The foregoing is not a
comprehensive treatment of the subject matter covered and is not
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