During a session carried out on April 25, 2013, the Full Board of the Federal Supreme Court decided, by majority of votes, that the charge of the Contribution to the Brazilian Support Service to Micro and Small Companies (SEBRAE) is constitutional.

The decision was rendered upon judgment of RE n. 635,682, filed by TRELSA – TRANSPORTE ESPECIALIZADO DE LÍQUIDOS S.A. against a decision issued by TRF2, which sustained that the contribution to SEBRAE: (i) was a Contribution for Intervention in the Economic Domain, which can only be created by a Complementary Law, not by an Ordinary Law; (ii) could only be charged from the companies benefited by such tax, which was not the case of the appealing company. Besides that, the appeal argued that the contribution cannot be framed under Section 240 of the Federal Constitution, since SEBRAE was not part of the union system (Section 146, II, “a”, Section 195, § 4, and Section 154, I, of the Federal Constitution).

The relief was denied. The majority of the STF Justices understood that the constitutionality of the Contribution to SEBRAE had already been decided upon judgment of RE n. 396,266. According to the Justices, the Supreme Court had already definitively decided the matter to the effect that the Contribution to SEBRAE is a Contribution for Intervention in the Economic Domain, and, since it is a contribution, “there is no need for a complementary law to determine its triggering event, taxable basis and taxpayers”.

The Decision that denied relief to RE n. 635,682 has not been formalized yet.

(RE n. 635,682. Available at: <Click here and see the link.>