ADPF 1.066

The unconstitutionality of municipal exemption from legal fees in the Special Tax Regularization Program (PERT)

Authors

  • José Luiz Souza de Moraes Author

    Keywords:

    Success Fees, Public Advocacy, Tax Regularization, Legislative Competence

    Abstract

    The article analyzes the judgment of ADPF 1,066 by the STF, which declared unconstitutional a municipal rule from Belo Horizonte that exempted the payment of success fees for those joining PERT. The decision is based on the exclusive competence of the Union to legislate on procedural law and the alimentary nature of the legal fees, reinforcing the autonomy of public advocacy and the protection of the public interest against the undue waiver of funds intended to strengthen the career.

    Received: September 2025 | Accepted: October 2025

    Author Biography

    • José Luiz Souza de Moraes

      Professor of Administrative Law at Mackenzie Presbyterian University. PhD and Master in International Law from the USP Faculty of Law. Attorney for the State of São Paulo and President of the Association of Attorneys for the State of São Paulo (APESP).

    References

    BRASIL. [Constituição (1988)]. Constituição da República Federativa do Brasil. Brasília, DF: Senado Federal.

    BRASIL. [Código de Processo Civil (2015)]. Lei nº 13.105, de 16 de março de 2015. Brasília, DF.

    STF. Arguição de Descumprimento de Preceito Fundamental 1.066 Minas Gerais. Relator: Min. Nunes Marques. Julgamento: [2024].

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    Published

    2025-11-05

    Data Availability Statement

    Data are available within the body of the article.

    Issue

    Vol. 1 No. 49 (2025): COMMENTS ON THE MAIN RULINGS OF THE SUPREME FEDERAL COURT

    Section

    Articles

    License

    Copyright (c) 2025 José Luiz Souza de Moraes (Autor)

    Creative Commons License

    This work is licensed under a Creative Commons Attribution 4.0 International License.

    This journal provides immediate open access to its content. The license used is Creative Commons Attribution 4.0 International (CC BY 4.0).

     

    How to Cite

    ADPF 1.066: The unconstitutionality of municipal exemption from legal fees in the Special Tax Regularization Program (PERT). Revista ESASP - Revista Científica Virtual da Escola Superior de Advocacia da OAB/SP, [S. l.], v. 1, n. 49, p. 73–76, 2025. Disponível em: https://revista.esaoabsp.com/index.php/esa/article/view/66. Acesso em: 5 apr. 2026.