IOF - Legal error by Alexandre de Moraes, minister of the STF

 

 

IOF Legal error

The federal government's action of decree number    12,466/2025, 12,467/2025 and 12,499/2025 , published between May 22 and June 11. 

before the Supreme Federal Court, it refers to the issue of constitutionality and not the merits of the issue.

In legal terms, the "merits of the case" refers to the core of the dispute, that is, the main point on which the judge must decide in a case.  It is the central issue that defines the claimant's claim and the defendant's defense, and on which the judge must rule in the judgment. 

In other words, the merits are what really matter in the case, the object of the dispute, the reason why the parties are arguing.  It is the analysis of the merits that will determine whether or not the plaintiff is right in his claim, and whether the defendant should be held liable. 

Moraes suspends government and congressional actions on IOF

The Minister called a conciliation hearing between the parties to determine the best solution. The meeting was scheduled for July 15

Minister Alexandre Moraes    of the Federal Supreme Court (STF) suspended both the federal government decrees that increased the Tax on Financial Transactions (IOF) and the decision of the National Congress that had overturned the tax adjustment.

The judge highlighted that there are strong arguments that indicate the reasonableness of the immediate suspension of the effectiveness of the contested acts; therefore, he cancelled both the Lula government's decision on IOF   and that of the National Congress, which had overturned the act.

“It is important to highlight that this decision — brought about by actions proposed by the head of the Executive Branch, as well as by the largest opposition party and by a party in the government base — demonstrates the importance of the effective constitutional jurisdiction exercised by this Supreme Federal Court, to affirm the absolute validity of the Federal Constitution, with the recognition, by the other Branches of the Republic, of the need for this Supreme Court to exercise its jurisdictional competence to resolve the serious conflicts between the other Branches of the Republic based on the interpretation of the constitutional text”, wrote Moraes.

 

The judge also highlighted that the actions presented to the Supreme Court demonstrate the importance of “not confusing the exercise of the legitimate constitutional competence of the Supreme Federal Court with an alleged and undefined judicial activism”, removing, according to him, the “confusion between gaps in self-restraint of the Judiciary with suggestions for a tragic omission or serious prevarication, or even with an unacceptable institutional cowardice so that the text is not decided and not prevailed

Source images and video google

source partial writing https://capitalparanaense.blogspot.com/2025/07/iof-erro-juridico-de-alexandre-de.html