STF Decision Opens Debate on Agroindústrias' Funrural
The Supreme Court ruling on ADI 4.395 confirms the inconstitutionality of the Funrural for individual farmers, but leaves room for re‑examining the tax regime for agro‑industries.
The Supreme Federal Court (STF) ruled in ADI 4.395 that the Funrural contribution for individual farmers was unconstitutional up to 31 December 2017, a decision that leaves the sector with a new legal landscape.
Context
Earlier decisions, such as theme 669, 651 and 281, established the constitutionality of the Funrural for legal entities and agro‑industries, while the MP 793/2017 and law 13.606/2018 introduced the Programa de Regularização Tributária Rural (PRR) and a facultative calculation system based on payroll.
However, the 2018 law did not modify article 22‑A of law 8.212/1991, creating a situation of unequal treatment for agro‑industries and leaving the sector to seek new legal avenues.
Leia Também
:format(webp))
Ibovespa recua 1,42% e dólar atinge maior cotação do ano
:format(webp))
Itaú registra lucro recorde de R$12,6 bilhões no 3º trimestre
:format(webp))
Combustível caro faz Latam rever 2026 mesmo com lucro de US$ 441 milhões no 3º tri
/https://i.s3.glbimg.com/v1/AUTH_59edd422c0c84a879bd37670ae4f538a/internal_photos/bs/2026/3/n/hYlvhFRMWHYN7QY4XkQg/edicao-imagens-g1-45-.png)