On February 18, 2019, Legislative Decree No. 02/2016 was declared unconstitutional.
Decree No. 02/2016, which the Rio de Janeiro Assembly published on December, 15, 2016, had immediately suspended Decree No. 41.142/2018. The latter decree had instituted in Rio de Janeiro State the rules approved by Convention no. 130/07 related to the tax treatment for REPETRO (at the state level).
Oil and gas industry participants filed several lawsuits contesting the constitutionality of Decree No. 02/2016. One of those lawsuits generated the incidental motion for unconstitutionality No. 0000321-40.2017.8.19.0000.
On February 18, 2019, the special panel of Rio de Janeiro State Court accepted, unanimously, the incidental motion.
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