Source: State Law - Salvador / BA - 21/10/2010

The Plenary of the Supreme Federal Court (STF) suspended on Wednesday afternoon (20) the judgment of the Direct Action of Unconstitutionality (ADI) 3952, proposed by the Christian Labor Party (PTC), which challenges the law that allows the cancellation, by the Secretariat of the Federal Revenue, the special registration necessary for the functioning of the tobacco industries (article 1 of Law 9.822 / 99). The rule allows the registration to be canceled in the event of non-payment of taxes or contributions. ADI's analysis is expected to continue in Thursday's session.

PTC also disputes Article 2 of Decree-Law No. 1.593 / 77, which allows the company to appeal against the Revenue's decision, but determines that this appeal has no suspensive effect, that is, it does not allow the factory to function until it is completed, judicially or administratively, whether or not there has been tax evasion.

The Federal Attorney General, Luiz Inácio Adams, defended the action as unfounded, stressing the understanding that the procedure provided for in Decree-Law 1.593 / 77 is triggered only in view of the “recalcitrance (disobedience) of the taxpayer in complying with a tax obligation certified in another process in which the adversary had already exercised ”.

The Brazilian Institute of Competitive Ethics (ETCO), the Union of the Tobacco Industry in the state of Rio Grande do Sul (Sindifumo-RS) and the Union of the Tobacco Industry of the State of São Paulo (Sindifumo-SP) also manifested in the gallery. .