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The taxpayer to prove the absence of mechanical mixing in the

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production of fuels in order to be exempt from paying the intervention contribution in the economic domain (Cide) on imported naphtha and aromatics, petrochemical raw materials. Thus, the 2nd Panel of the Superior Court of Justice determined that the Manguinhos Refinery pay this tax. reproduction Manguinhos Refinery, in Rio de Janeiro Reproduction The company took legal action against the Union. It requested a declaration that the payment of some taxes on imported products was unenforceable and requested that its declarations of import of raw materials be accepted without payment from Cide. The Federal Regional Court of the 5th Region recalled that, according to  Law 10,336/2001 , for Cide to be charged, imported naphtha and aromatics would need to be used in a mechanical mixture in the production of gasoline or diesel.

The court did not find evidence in the case file that the refinery uses mechanical mixing in part of its fuel production procedure. The report provided by the company would also not be sufficient to exclude such a possibility. Therefore, the judges ruled out Cide's incidence. The National Treasury appealed. Minister Francisco Falcão, rap Special Phone Number Data porteur of the appeal at the STJ, highlighted that, according to item I of article 373 of the Code of Civil Procedure, the author of the action is the one who needs to prove the fact constituting his right. Therefore, if there was insufficient evidence, the refinery's request should be denied. "If the author was unable to demonstrate the absence of mechanical mixing in the fuel production process, aiming to declare Cide unenforceable, then the insufficiency of proof means that his request is unfounded", pointed out the judge. With information from the STJ press office .



The Superior Labor Court suspended, by means of an injunction, the obligation of the Brazilian Football Confederation (CBF) to pass on part of the sponsorship value of the brands printed on their uniforms to the referees. volody10/freepik Injunction suspends CBF's obligation to pay sponsorship transfers to referees volody10/freepik Until 2022, the National Association of Football Referees (Anaf) had an agreement with the CBF that guaranteed professionals a transfer of part of the sponsorship value. The cut of this funding generated a crisis between the category and the football regulatory body. In a first instance decision of the Labor Court, in a case filed by the Public Ministry of Labor (MPT), the CBF had been forced to negotiate with the referees' union the value of this transfer.

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