However, the judgment was not unanimous, as the dissenting opinion presented by Minister Napoleão Nunes Maia Filho prevailed, supported by Minister Benedito Gonçalves. The winning argument is based on the understanding that there would be no incidence of Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) on the amounts reimbursed under the Reintegra program, since this amount could not be characterized as an increase in assets, but only as a restoration of diminished assets.

In accordance with the dissenting opinion of the minister, alluding to the provisions of Law No. 13.043/2014, it would be overly meticulous of the legislator to point out all the elements that do not comprise the tax base.

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