The STF endorsed the injunction that suspended the collection of Motor Vehicle Ownership Tax (IPVA) on vehicles owned by Infraero ed in Alagoas. The decision was taken in the trial, in a virtual session, of the original civil action filed by the state-owned company.
The rapporteur of the matter, minister Kassio Nunes Marques, voted for the referendum on the injunction he granted, and it was followed unanimously. He applied to the case the court's jurisprudence that Infraero, a public company providing public services, is a beneficiary of reciprocal tax immunity (which prevents federated entities from creating taxes on each other's assets, income or services), provided for in the Constitution ( article 150, item VI, paragraph “a”).
The minister also recalled that, in the judgment of Extraordinary Appeal with Appeal (ARE) 638.315 (Theme 412 of the general repercussion), the Supreme Court established the thesis that Infraero is entitled to reciprocal immunity.
In the minister's assessment, the urgency to grant the injunction is justified by the need to standardize understanding in tax matters, especially in relation to companies such as Infraero, covering the entire national territory. Furthermore, he highlighted the damage to the state-owned company's budget due to continued payments that could be considered undue. With information from the STF press office.
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