Análise das restrições à aplicabilidade do art. 4º da lei n.º 14.148 e a sua (ir)revogabilidade à luz do art. 178 do CTN

Abstract

In the context of economic stoppage and distancing measures aimed at combating the new coronavirus pandemic, the Law 14.148/21 which instituted the Emergency Program for the Resumption of the Events Sector - PERSE, with the objective of promoting the economic recovery of the sector, through a series of emergency measures which aimed to lessen the impact of the restrictive measures imposed by the Public Power on the holding of events of any nature. In this regard, among the measures outlined in the program, the comprehensive concession of a zero rate of IRPJ, CSLL, PIS and COFINS, for a period of 60 months, to companies considered in the event sector under the terms of art. 2nd of the law. However, the infralegal devices, intended to regulate the zero rate, established requirements for the framework and enjoyment of the exemption, unrelated to the text of Law No. 14,148/2021. In this vein, the research carried out aimed to understand the irrevocability of art. 4 of Law No. 14.148/21 in light of art. 178 of the National Tax Code, discussing the legal grounds for the aforementioned irrevocability. Therefore, a qualitative approach was made to the decision issued in REsp 1,725,452, which equates the zero rate to tax exemption for the purposes of applying art. 178. In addition, the fulfillment of the onerous and temporality requirements outlined in art. 178, for the benefit of zero PERSE rate. The conclusion of the study points out to the enjoyment of the tax benefit granted in the Perse Law are illegal, as well as any supervening alteration in the exemption, in view of the inalterability and, consequently, irrevocability of art. 4 of Law No. 14,148 in light of art. 178 of the CTN.