Brazil STF rules Funrural tax collection unconstitutional until 2018, reversing 2022 stance

Brazil's Supreme Federal Court (STF) reversed its 2022 precedent, ruling that the collection of the Funrural rural worker contribution was unconstitutional for periods up to 2018. The decision, driven by Minister Dias Toffoli's vote change, carries a fiscal impact estimated at R$ 17.2 billion, creating uncertainty for federal revenues and potential refund claims.