CNI launches the 11th Industry Legal Agenda, with 70 cases being processed by the STF
The document brings together 13 actions authored by the CNI, 35 in which the entity is amicus curiae and another 22 monitored because they are of interest to the sector. 40% of the processes refer to tax issues and 25% to labor
The National Confederation of Industry (CNI) launched this Tuesday (24) the 11th edition of the Industrial Legal Agenda, a document that lists 70 actions of interest to the industrial sector that are being processed in the Federal Supreme Court (STF). The 2026 document added 10 new processes and excluded another 18 that were part of last year’s agenda – which had 78 actions.
Most of the processes refer to tax issues – 40% of the total. Next, there are labor (25%), environmental (13%), administrative/regulatory (13%) and civil proceedings (8%) cases.
Also read: CNI goes to the STF against part of the law that cuts tax benefits by 10%
Among the 70 actions in the Legal Agenda, 13 are authored by the CNI. In another 35 the entity is amicus curiae (interested party) and in 22 the CNI acts as an observer as it involves topics of interest to the industry.
In a statement, the president of the CNI, Ricardo Alban, said that the industry’s role in boosting the country’s sustainable development “depends on an unavoidable pillar, which is legal security”. Thus, the Legal Agenda fulfills the important function of informing the Supreme Court about the processes with the greatest impact and relevance for the productive sector.
The CNI Agenda highlights the urgency of pacifying jurisprudence on structural issues, such as the new tax reality after the reform of the tax collection system in the country, in addition to the various controversies that permeate labor relations and the advancement of technology, said the entity.
“The Judiciary has an irreplaceable role in guaranteeing the institutional maturity and economic growth of the country”, states Alban. “The stability of standards and the predictability of judicial decisions are fundamental to attracting investments, stimulating innovation, diversifying production and guaranteeing our global competitiveness”, adds the CNI director.
New processes
The 2026 Agenda brings 10 new processes, including ADI 7,920 – in which the CNI questions some points of Law 15,270/2025, which limits income tax exemption on the distribution of dividends. The legislation established a 10% rate for amounts distributed that exceed R$50,000 per month paid by the company to its partner.
ADI 7,914 was also included in the Legal Agenda. In this action, the CNI asks for the unconstitutionality of provisions of Complementary Law No. 224/2025, which reduces tax incentives granted, costly, in return, to companies. This scenario causes legal uncertainty by changing the rules of the game for investments already planned or in progress, with a possible violation of taxpayers’ acquired rights and the stabilization of legitimate expectations of those who invested and planned according to tax benefits granted by the Union.
New actions included in the Legal Agenda
CNI as author
ADI 7,920 (Tax incentives with acquired rights)
ADI 7,914 (Retroactive taxation of dividends)
ADPF 1,276 (Precedent Carf 169)
CNI as amicus curiae
ADI 7,839 and ADC 96 (Changes in IOF)
ADI 7,788 (Restrictions on advertising of food and medicines)
ADI 7,587 (Limitation on tax compensation for res judicata)
ADC 98 (Definition of the PIS/Cofins calculation basis)
ADPF 1,267 (Revocation of powers by the Minister of Labor)
ARE 1,532,603 (Pejotization)
Closed processes
Among the 18 actions that came out of this edition of the agenda, which represents 20% of the processes in last year’s document, are processes such as ADIs 7,765 (duty to inform about tax benefits) and 5,635 (Temporary Budget Fund in Rio de Janeiro). All of these actions took, on average, 5 years and 8 months to be concluded – from the protocol, through the trial to the end of the process.
CNI’s Legal Director, Alexandre Vitorino, said that the institution acted in the most challenging moments of the Supreme Court’s agenda in 2025, guiding and supporting industries and society in general. “Constitutionally legitimized to act in abstract constitutionality control actions, the CNI collaborated with arguments from the sector, in the search for positive results for the national industry”, highlights Vitorino.
