Overview
- The STF is weighing ADIs by PSOL and PV that challenge ICMS reductions under Confaz's Convênio 100/1997, IPI zero rates for certain pesticides, and a provision of Constitutional Amendment 132/2023.
- Votes announced so far are divided: Edson Fachin and Cármen Lúcia for striking down the benefits, Cristiano Zanin, Luiz Fux, and Dias Toffoli for upholding them, and André Mendonça and Flávio Dino for partial review.
- Fachin argued for a constitutionally required "environmentally calibrated" tax system that burdens more harmful products, while the opposing bloc stressed cost, regulation, and food-price impacts.
- Mendonça proposed keeping incentives subject to an administrative reassessment within 180 days prioritizing efficiency and lower toxicity, a framework Dino also endorsed.
- After remarks by Gilmar Mendes during the session, the court suspended the trial without a date to resume, leaving the votes of Nunes Marques, Alexandre de Moraes, and Mendes outstanding.