The effects of the state tax fee related to the control, monitoring and environmental supervision of research activities, mining, and the exploration and production of oil and gas – TFPG – were suspended by an injunction provided by the judge of the 11th Court of Public Treasury.

The Judge of the 11th Court of Public Treasury, granted an injunction, dated as of March 18, 2016, based on the impossibility of the levy of the state fee considering the disproportionality between its calculation basis and the complexity of the activities.

Moreover, the decision has recognized that, INEA has no jurisdiction to supervise these activities, and therefore the imbalance between the jurisdiction for the exercise of police power and the aspects of the tax obligation chosen by the legislator is evident.

Finally, the decision has considered the lack of the required specificity of these activities in order to justify the state fee levy.

View the entire decision.

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