1. What is PERSE?
The Emergency Program for the Resumption of the Events Sector (PERSE) was established by Federal Law No. 14,148/2021 with the aim of mitigating the economic impacts of the COVID-19 pandemic on the events, tourism, and culture sectors. Among its main benefits was the exemption from federal taxes (IRPJ, CSLL, PIS, and COFINS) for up to 60 months.
2. What has changed?
In April 2024, Federal Law No. 14,873/2024 was published, revoking several benefits of PERSE, including the tax exemption that had originally been granted for five years. The early revocation caught many companies by surprise, especially those that had made financial planning based on the original duration of the program until 2026.
3. Is it possible to legally challenge the end of PERSE?
Yes. Several legal scholars and business entities have argued that the revocation violates constitutional principles such as:
- Legal certainty and legitimate expectation, since companies relied on the legal duration of the benefit;
- Non-retroactivity of tax laws;
- Principles of legality and tax anteriority in the case of immediate re-taxation.
In this context, it is possible to file a lawsuit to:
- Request the maintenance of the tax benefit until the originally stipulated period (60 months);
- Prevent the immediate collection of reinstated taxes; and
- Obtain a preliminary injunction to suspend the effects of the new law until a final judicial decision.
4. Who can file the lawsuit?
Companies that fall under the CNAEs (National Classification of Economic Activities) benefited by PERSE and were enjoying the tax exemption can file individual or collective lawsuits, depending on the adopted legal strategy.
5. What is required?
- Proof of qualification under PERSE;
- Accounting and tax documentation demonstrating the utilization of the benefit;
- Prior planning with specialized legal advice.
6. How to proceed?
If your company has been impacted by the end of PERSE, it is important to seek legal guidance to analyze the specific case and possibly file a preventive or reparatory lawsuit.
Contact our office and schedule a consultation. We are at your disposal to protect your rights.
Franco Advogados
