Overview
- The case, filed by PSOL in 2019, asks the court to declare that Congress failed to pass the complementary law required to institute a tax on large fortunes.
- Article 153 of the 1988 Constitution assigns the Union authority to create the levy by complementary law, yet no implementing statute has been enacted in 35 years.
- PSOL’s lawyer, Bruna Freitas do Amaral, argued that prolonged inaction sustains a regressive tax structure and that instituting the levy serves constitutional goals of social justice and poverty eradication.
- A prior vote by former rapporteur Marco Aurélio Mello recognized congressional omission but declined to set a legislative deadline, citing limits on judicial intervention.
- After procedural shifts that included a destaque by Minister Gilmar Mendes and its later withdrawal, President Edson Fachin kept the case on the plenary agenda, with the trial scheduled to continue on October 29.