Elali, André de Souza DantasCosta, Rafael da Silva2025-08-012025-08-012025-06-26COSTA, Rafael da Silva. Extinção prematura do PERSE: uma análise legal sob o crivo político e jurisprudencial do STJ. Orientador: André de Souza Dantas Elali. 2025. 19 f. Trabalho de Conclusão de Curso (Graduação) - Curso de Direito, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2025.https://repositorio.ufrn.br/handle/123456789/65063This article addresses the analysis, under the lens of legality, of the premature termination of the Event Sector Recovery Program (PERSE), created and established by Law nº 14,148/21. To this end, it first discusses the political and legislative development of Law nº 14,148/21. Then, it compares the legal concepts of tax exemption and zero rate, in order to align the interpretation of Article 178 of the National Tax Code (CTN) with the technique of null incidence tax relief. Next, it examines whether the requirements set forth in the aforementioned provision are duly met in the case of PERSE. The research employs a bibliographic methodology, through the analysis of books, dissertations, monographs, theses, case law, legal articles, documents, and legislation. The research adopts a qualitative approach, with descriptive and exploratory purposes. The article concludes that the termination act does not safeguard legality, representing a direct affront to acquired rights and the legitimate expectations of private parties.pt-BRAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/Direito tributárioPrograma de Recuperação do Setor de Eventos (PERSE)Isenção fiscalAlíquota zerobachelorThesisCIENCIAS SOCIAIS APLICADAS::DIREITO