Rodrigo Pacheco: It was even a suggestion at the time from the then President of the STF (Supreme Federal Tribunal), Minister Luiz Fux, so that we could improve, standardize, debureaucratize, and defend taxpayers in the administrative tax process.
Rodrigo Pacheco: That Commission of Jurists was instituted. Its presidency was entrusted to Minister Regina Helena Costa of the STJ (Superior Court of Justice).
The reporting was carried out by the jurist Marcus Lívio Gomes, from the State University of Rio de Janeiro, and it was composed of several jurists highly knowledgeable in tax law, tax procedure and administrative law.
Rodrigo Pacheco: And they delivered to us, at the time, President Davi, some ordinary bills and two complementary bills.
Rodrigo Pacheco: The first complementary bill was PLP No. 125 of 2022, which I presented, approved by the Senate and the Chamber, and already sanctioned by President Lula, culminating in Law 225 of 2026, which is the Taxpayer Protection Code, and which also provides for combating recalcitrant debtors in Brazil.