Revogação do Programa Emergencial de Retomada do Setor de Eventos (PERSE): análise à luz do princípio da anterioridade

Abstract

In March 2025, the Federal Revenue Service, through Executive Declaratory Act No. 2/2025, announced that the Emergency Program for the Recovery of the Events Sector (PERSE), established by Law No. 14. 148/2021 with the aim of compensating the events sector for the effects of the measures to combat the pandemic, would be terminated in April 2025 after reaching the ceiling of fifteen billion reais, implying the resumption of the collection of IRPJ, CSLL, PIS/Pasep and Cofins, which would be subject to a zero rate until 2027. In this context, the aim of this paper is to analyze whether or not taxes subject to the zero rate can be immediately demanded in view of the principle of anteriority, one of the taxpayers guarantees contained in the 1988 Federal Constitution. The bibliographical research was carried out using legal books, specialized articles, case law and other academic sources. As can be seen, the discussion has not yet been settled in the Brazilian courts, but there is no doubt that it is not possible to immediately collect the taxes then subject to the zero rate. In line with the case law of the Federal Supreme Court, the revocation of tax benefits is subject to the principle of anteriority, be it fiscal year anteriority, special anteriority or nonagesimal anteriority