STF opens space for the government to collect taxes from those who had already been exempted by Justice

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For specialists, the decision that authorizes the revision of tax judgments favorable to companies generates legal uncertainty. Federal Supreme Court Nelson Jr./SCO/STF The ministers of the Federal Supreme Court (STF) decided to allow the government to start charging taxes from companies and taxpayers again, even after they have won in court the definitive right not to pay. This understanding, signed at the conclusion of a judgment by the plenary this Wednesday (8), is valid only for cases in which there is a subsequent decision by the Supreme Court itself in the opposite direction to the recognition of the right of these entities. The ministers also decided this Wednesday that this understanding should apply to everyone without any kind of case-by-case assessment. That is, the majority rejected modulating or relativizing the effects of the decision. There were six votes to five in this line, with Minister Luís Roberto Barroso as the leading vote. In practice, the Court opened space to annul the effects of res judicata in tax matters, in legal jargon. Tax attorney Isabella Paschoal said lawyers and taxpayers received the trial’s outcome with great concern. For her, the security previously granted by a final judicial decision “ceased to exist today, worse, even before”. “As if the relativization of res judicata was not enough, the previous situations were not even preserved, so that taxpayers who previously relied on final judicial decisions, today will need to do the math of what they will need to return to the Public Treasury if there has been a judgment by the STF on the matter in the opposite direction in recent years,” she said. “It is a very worrying scenario and that raises many alarms, as other problems will certainly arise from this understanding”, said the lawyer, who is a partner at the office of Caputo, Bastos e Serra Advogados. For tax lawyer Renato Aparecido Gomes, the modulation of the effects — rejected by the STF — would be essential to have a scenario of greater predictability and legal certainty. “So, there will be an abrupt and significant increase in the tax liability of several companies from the most diverse segments of the economy, thus harming the financial planning of small, medium and large companies, in addition to creating a scenario of uncertainty about the next steps of the Tax Authorities in the face of this victory over the taxpayers”, he evaluated.

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