A incidência do imposto seletivo sobre veículos elétricos na lei complementar nº 214, de 16 de janeiro de 2025

Abstract

The Tax Reform, brought about by Constitutional Amendment No. 132 of December 20, 2023, represents a landmark in the environmental protection framework of the Federal Constitution of 1988, as it expressly enshrined the protection of the environment as a principle of the National Tax System and introduced the selective tax — a federal levy imposed on the production, extraction, commercialization, or importation of goods and services harmful to human health or the environment. However, Complementary Law No. 214 of January 16, 2025, established the incidence of the selective tax on one of the main sustainable transportation alternatives: electric vehicles. Given the environmental and economic relevance of this issue, this study aims to analyze the selective tax and its application to electric vehicles, in order to determine whether such a fact conflicts with the environmental and extrafiscal purposes for which this tax was created. The methodology adopted consists of bibliographic research, based on the analysis of books, academic articles, legislation — especially the Federal Constitution and Complementary Law No. 214/2025 — as well as national and international documents and websites. The research is classified as pure and predominantly qualitative, being quantitative only in the section regarding fiscal policy toward electric vehicles, with an exploratory and descriptive purpose. The results indicate that Complementary Law No. 214/2025 includes electric vehicles within the incidence hypothesis of the selective tax, grants them no exemption, and does not mandate a zero-rate application to such products. It is concluded that this choice from the complementary legislator runs counter to the extrafiscal and environmental objectives for which the selective tax was conceived.