Our lawyers Julia Dias Gonçalves and Thiago Braga contributed to an article published in JOTA that covered a recent decision by the Superior Court of Justice (STJ) that presented new guidelines for the taxation of stock options, but its application by the Administrative Council for Tax Appeals (Carf) may be slower than expected.

Although the court is obliged to follow precedents taken under the rite of repetitive appeals, some counsellors disagree with the immediate application of this understanding, since there are still appeals before the STJ. There are also doubts about how the judgement will influence cases related to social security contributions before the administrative council.

At the time, the lawyers carried out a survey that found 27 rulings in the last five years (January 2020 to September 2024) related to the discussion. According to the tax experts’ analysis, Carf may adopt, after the STJ’s decision, the understanding that, in cases where there is no real cost or risk for the beneficiary, there is no real stock option plan. In this way, it could be argued that the STJ’s precedent is inapplicable in situations that mainly involve social security contributions.

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