Brazil's Federal Court of Accounts (TCU) said betting operators seeking proportional refunds of license fees or compensation after the fixed-odds betting ban must bring those claims before the judiciary.
The finding appears in a ruling made on October 21 and published in the official gazette on November 3.
The TCU was responding to a representation by a prosecutor attached to the court, who asked it to postpone the ban until December 31 and adjust the operating deadlines.
The prosecutor argued that the transition was too short and that cancelling paid authorizations without proportional fee refunds could unjustly enrich the federal Government.
The court declined to hear the case. It said postponing a provisional measure with the force of law would amount to abstract review of legislation and would replace policy choices made in the measure.
Such action falls outside its authority while Congress and the Supreme Federal Court examine the ban. It treated the request for interim relief as moot and archived the file.
On the refund issue, the TCU characterized operators' proposed claims as private rights against the federal Government, to be pursued in court. It made no finding that a refund is due and did not award compensation.
Operators would have to bring separate proceedings if they want to recover part of the fees paid for their cancelled authorizations.
The ruling also examined the budget argument. It cited the Government's explanatory memorandum, which estimated tax revenue reductions of BR$1.541bn (US$284m) in 2026, BR$5.150bn in 2027 and BR$5.330bn in 2028, plus unquantified losses of regulatory fees.
The TCU found that the memorandum addressed the fiscal effects and that the prosecutor had not identified sufficient indications of irregularity.
A copy of the ruling and the audit unit's analysis will be added to two existing TCU proceedings on bimonthly revenue estimates and the 2027 budget proposal. Those reviews may examine the assumptions behind the tax forecasts.
The TCU did not start a separate investigation of the ban.
President Luiz Inácio Lula da Silva's Government issued the provisional measure in September. It barred new betting deposits from September 25 and required sites and apps to become unavailable from October 6.
The restrictions cover sports wagering and online games. Congress is considering the measure and the Supreme Court is reviewing constitutional challenges.
On October 30, Brazil's Senate fiscal institution flagged lost betting tax receipts within a BR$40bn estimate of wider fiscal pressure, without a betting-only breakdown.
The TCU did not decide whether the betting ban is constitutional
