A (ir)revogabilidade da alíquota zero instituída no âmbito do PERSE

Abstract

The COVID-19 pandemic triggered a series of social isolation measures that profoundly affected the events sector in Brazil. In response to this crisis, Law nº. 14,148/2021 was enacted, through which the Emergency Program for the Resumption of the Events Sector (PERSE) was instituted and some tax incentives were granted, such as the zero rate of PIS/PASEP, Cofins, CSLL and IRPJ, for a period of 60 months. However, subsequently, some covered activities were excluded, thus they were no longer entitled to the zero rate before the stipulated deadline, which caused a significant increase in lawsuits. Considering the possible offense to the Brazilian legal system and jurisprudential understanding, this paper aims to analyze the possibility of repealing the zero rate instituted within the scope of PERSE. To this end, it seeks to understand the situation of the events sector in the face of the pandemic scenario, especially in relation to the repercussions in the tax sphere, as well as to ascertain the legal institutes pertinent to the case and the principles that guide it. In addition, it aims to verify the judgments involving the matter, especially those of the Federal Regional Courts and the Superior Court of Justice. To this end, qualitative and quantitative research, bibliographic methodology is used, with analysis and exploratory objectives, and the use of the results is classified as pure. It is concluded that revoking the benefit in question is a measure that disrespects the principle of legal certainty, frustrating taxpayers' expectations and trust.