IMPOSTO SELETIVO SOBRE EXPORTAÇÕES? O veto na LC 214 que pode chegar ao STF

The Constitution states that the Selective Tax does not apply to exports (art. 153, §6º, I). However, the presidential veto of art. 413, I of LC 214/2025 opened a loophole that worries the extractive sector: according to the official justification for the veto, the extraction of mineral goods would be taxed even when destined for export. In this video, tax lawyer Flávia Gaeta explains where the dispute comes from, the two possible interpretations of "regardless of destination," and why the issue may end up in the Supreme Federal Court (STF). CHAPTERS 00:00 Exports taxed by the Selective Tax? Understand the controversy 01:19 Leveling: what is Selective Tax (EC 132, art. 153, VIII) 02:27 The list of LC 214: vehicles, tobacco, beverages, minerals, and bets 03:50 The immunity of exports: art. 153, §6º, I of the Constitution 05:20 Single-phase, tax base and rates: how the tax works 06:38 Item VII: extraction taxed "regardless of destination" 07:13 The veto of art. 413, I of LC 214: where the problem arises 08:37 The government's official justification for the veto 10:05 Interpretation 1: geographical destination (the government's interpretation) 12:27 Interpretation 2: economic destination (industrial or commercial use) 14:23 Why it matters: an unrecoverable tax that enters the base of others 15:18 The pressure in Congress and the path to the Supreme Court 17:34 What to watch from now on IN THIS VIDEO YOU WILL UNDERSTAND: What is Selective Tax and what LC 214/2025 chose to tax The immunity of exports provided for in art. 153, §6, I of the Constitution The veto of art. 413, I of LC 214 and the official justification of the Executive Branch The two interpretations of "regardless of destination": geographic x economic Why a single-phase, non-recoverable tax burdens the tax base of other taxes Why the extractive sector is pressuring Congress and what could reach the Supreme Court RELATED VIDEOS ▶ Selective Tax postponed to 2028? Impact on IPI and CBS:    • IMPOSTO DO PECADO adiado para 2028? Impact...   📚 To master the reform in practice, check out the Tax Reform in Motion course: https://lousaeduca.com.br/reforma-da-... Comment here: in your interpretation, does the veto affect the export of mineral goods or does constitutional immunity resolve the issue? Your experience generates topics for future videos. #TaxReform #SelectiveTax #Export #MineralGoods #TaxLaw