Page 49 - ABIHPEC ANUARIO 2018

2018 YEARBOOK TAX THEMES 49

tivities in legal and tax matters, the department ALTHOUGH THEY ARE ESSENTIAL
works in partnership with ABIHPEC members PRODUCTS, MANY PEOPLE MISTAKENLY
and uses tools such as economic, financial and THINK THAT THE CT&F SECTOR IS ONE
commercial impact studies and even collective
actions. For this purpose, two Committees dedi- FOR THE SO-CALLED SUPERFLUOUS
cated to defending the CT&F sector are expected PRODUCTS. CONSEQUENTLY,
to face increases in the tax burden or arbitrari-
ness on behalf of the Public Authorities. WE ARE THE SECOND MOST TAXED
SECTOR IN THE ECONOMY, ONLY BEHIND
In 2017, the tax area of ABIHPEC celebrated
an important step in mobilizing efforts that cul- THE CIGARETTE SEGMENT
minated in a Direct Unconstitutionality Action
against ICMS Agreement 52, edited by CON- Daniel Lacasa
FAZ (National Council of Finance Policy). On lawyer at Machado & Associados
December 29, 2017, in a rare decision during the
STF (Supreme Federal Court) recess, Minister
Carmem Lúcia granted a preliminary injunction
suspending almost all clauses of the Agreement.
The process is now in the hands of the rappor-
teur. Minister Alexandre Moraes and ABIHPEC
- along with three other associations - have al-
ready filed the lawsuit as Amicus Curiae (Friend
of the Court), to support him with strategic in-
formation and to assist him in the final decision.

The achievement of this suspension was the
result of a dedicated and long work of ABIHPEC
in partnership with several entities and federa-
tions, who sought in the CNI or NCI (National
Confederation of Industry) the representativity
necessary for filing the lawsuit.

“Our group aims to provide information so that
the Minister has more economic-financial and legal
elements that allow a solid decision. Our pro-activ-
ity was one of the key elements for the Minister to
grant the injunction,� concluded Raimundo Ba-
tista, executive director of the Taxation sector
at ABIHPEC.

If approved, the ICMS 52 agreement will dra-
matically affect the tax burden for the Brazilian
industry, in addition to indicating atrocities such
as the withdrawal of the role of associations and