The Superior Court of Justice ("STJ") has published the agenda for judgments on April 26, 2023, which includes several relevant tax topics:

All the above-mentioned cases will be judged as Repeated Appeals, and therefore, the STJ’s decision will be applied to all other judicial and administrative cases that discuss the same issue.

Although we expect that the STJ may not conclude the hearings for all the above-mentioned topics in the session on April 26, we recommend that interested parties file a judicial measure to preserve their right to reimbursement of the amounts unduly paid in the last 5 years, as it is possible that the STJ may decide to modulate the effects in case of a favorable final decision for taxpayers, so that only taxpayers that filed a lawsuit before an eventual favorable decision may benefit from it.

We remain available for further clarifications.

By Henrique Munia e Erbolato