Projeto Puma: Ortigueira obtains favorable court decision on ICMS distribution
The decision was unanimously issued by the Special Organ of TJPR
The Court of Justice of Paraná (TJPR) recognized the unconstitutionality of State Laws No. 21.865/2023 and No. 22.494/2025, which dealt with the distribution of part of ICMS collection related to the Puma Project, Klabin, in Ortigueira.
The decision was unanimously delivered by the Special Body of TJPR and the agreement was joined to the proceedings on 29 September 2026.
According to the understanding adopted by the Court, the distribution of the Fiscal Value Added (FVA), used in the calculation of the participation of the municipalities in the collection of the ICMS, must observe the place where the economic activity that gives rise to the added value occurs.
The decision recognizes, in this context, the application of the constitutional rules related to the distribution of the collection of the ICMS and removes the provisions of the state laws in question.
For the municipality of Ortigueira, the decision represents an important result in the process involving the distribution of resources related to the industrial activity of the Puma Project.
The prefeito Ary Mattos highlighted the importance of the decision for the municipality. “A big win for Ortigueira. The court declared unconstitutional the law that removed half of the ICMS from the municipality regarding the Puma Project of Klabin. A conquest in defense of the resources and interests of all Ortigueirenses.”
With information Advice
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