POA Associados — STJ rejected veterinary clinic’s appeal for deficient briefing
Case POA Associados Atividades Veterinárias Ltda., Internal Appeal in Special Appeal No. 2,258,666 Court Superior Court of Justice, Second Panel
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Tax
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João Fortes Engenharia v. Rio de Janeiro — STJ upheld post-seizure review by the restructuring court in a property-tax enforcement
Case João Fortes Engenharia S.A. v. Municipality of Rio de Janeiro Court Superior Court of Justice, Second Panel (Brazil) Date
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Distribuidora de Alimentos Sardagna v. Fazenda Nacional — STJ rejected bid to reopen PIS/COFINS credit ruling
Case Distribuidora de Alimentos Sardagna Ltda. (in Judicial Reorganization) v. Fazenda Nacional Court Superior Tribunal de Justiça (Brazil) Judge Unchecked
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REsp 2,239,211 — STJ selected tips-and-Simples tax dispute for binding repetitive review and stayed related appeals
Case Fazenda Nacional v. Unnamed Taxpayer (REsp 2,239,211) Court Superior Tribunal de Justiça, First Section (Brazil) Judge Unchecked Date Decided
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REsp 2261206 — STJ selected tip taxation dispute for repetitive-review procedure and stayed related appeals
Case Fazenda Nacional v. Associação Brasileira de Bares e Restaurantes—ABRASEL-CE (REsp 2261206) Court Superior Tribunal de Justiça (Brazil) Judge Unchecked
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CSN Cimentos — STJ rejected renewed clarification objections and imposed a procedural penalty
Case CSN Cimentos Brasil S.A., Declaratory Objections in AREsp No. 2,921,383 Court Superior Court of Justice, Second Panel (Brazil) Judge
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Carrefour v. PROCON/SP — STJ upheld separate attorney’s fees after an administrative settlement
Case Carrefour Comércio e Indústria Ltda. v. Fundação de Proteção e Defesa do Consumidor (PROCON/SP) Court Superior Tribunal de Justiça,
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Association of São Paulo State Tax Auditors — STJ rejected an internal appeal for failure to challenge every ground for inadmissibility
Case Associação dos Auditores Fiscais da Receita Estadual do Estado de São Paulo, Internal Appeal in AREsp 3154800 Court Superior
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CONCREMAT Engenharia — Federal taxes cannot be excluded from ISS tax base; constitutional issues bar special appeal review
Case CONCREMAT Engenharia e Tecnologia S.A. v. Municipality of Rio de Janeiro Court Superior Tribunal de Justiça (Brazil) Date Decided
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AREsp 3134364 — Court dismissed appeal for failure to challenge decision on procedural grounds
Case Agravo em Recurso Especial 3134364 (Petróleo Brasileiro S.A. — Petrobras v. Federal Tax Authority) Court Superior Tribunal de Justiça,
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REsp 2204402 — Internal appeal dismissed for failure to specifically challenge the lower court’s decision on tax compensation and procedural grounds
Case M. Dias Branco S.A. Indústria e Comércio de Alimentos v. Federal Revenue Delegate Court Superior Tribunal de Justiça (Brazil)
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Portal Marica Comercio de Madeiras LTDA — Internal Appeal Dismissed for Failure to Specifically Challenge Lower Decision’s Grounds
Case Portal Marica Comercio de Madeiras LTDA (Internal Appeal in Special Appeal) Court Superior Tribunal de Justiça, Second Panel (Brazil)
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Cass Compra e Venda v. Treasurer — Affirmed rejection of special appeal for failure to challenge all grounds of rejection
Case Agravo Interno no Agravo em Recurso Especial No. 3177444 Court Superior Tribunal de Justiça, First Panel (Brazil) Date Decided
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AREsp 3168968 — Special appeal rejected for deficient argumentation; internal appeal denied
Case Walmir dos Santos Magalhaes v. Financial Institution (AREsp 3168968) Court Superior Tribunal de Justiça, Fourth Panel (Brazil) Date Decided
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REsp 2239831 — Court reversed state court and restricted deductions for materials in construction service ISS tax calculations
Case REsp 2239831 – Special Appeal (Recurso Especial) Court Superior Tribunal de Justiça (Superior Court of Justice, Brazil) Date Decided
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SINDIQUÍMICA v. Fazenda Nacional (AREsp 3151088) — STJ unanimously holds that meal-rest-hour pay (HRA) retains its remunerative character and remains subject to income tax and employer social-security contributions even after the 2017 Labor Reform
Case Sindicato dos Trabalhadores do Ramo Químico/Petroleiro do Estado da Bahia (SINDIQUÍMICA) v. Fazenda Nacional Court Superior Tribunal de Justiça,
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REsp 2250048 — STJ rules rest-break compensation payments (HRA) are remuneration subject to employer payroll contributions, rejecting post-2017 labor-reform exemption claim
Case Companhia Sulamericana de Distribuição v. Fazenda Nacional — Agravo Interno no Recurso Especial n. 2250048 Court Superior Tribunal de
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REsp 2239250 — STJ designates as binding-precedent case the question of whether the federal government’s attorney-fee exemption under Law 10.522/2002 is limited to its enumerated scenarios
Case Fazenda Nacional v. Sociedade de Educação Tiradentes S.A. (REsp 2239250) Court Superior Tribunal de Justiça, Primeira Seção (Brazil) Date
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REsp 2239244 — STJ designates leading case to resolve whether the federal government’s attorney’s-fees exemption is exhaustive or open-ended
Case Unimed Fortaleza Cooperativa de Trabalho Médico Ltda. v. Agência Nacional de Saúde Suplementar (ANS) Court Superior Tribunal de Justiça,
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REsp 2177940 — STJ designates cigarette tax refund question as binding repetitive issue, stays all related proceedings nationwide
Case LOLI COMÉRCIO DE ALIMENTOS LTDA. v. UNIÃO FEDERAL (REsp 2177940 and REsp 2215075, consolidated) Court Superior Tribunal de Justiça,
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REsp 2215075 — STJ designates cigarette tax refund question as binding repetitive issue, stays all pending cases nationwide
Case Mercado Derner Ltda. v. União Federal (REsp 2215075 and REsp 2177940, consolidated) Court Superior Tribunal de Justiça, Primeira Seção