Brazil’s Federal Supreme Court (STF) has resumed its analysis of a case that could redefine the effects of writs of mandamus in tax disputes involving the recovery of taxes unduly paid.

At issue is the scope of Theme No. 1,262, and whether its reasoning should also apply to claims seeking recognition of the right to offset tax credits, a matter on which the STF’s panels have adopted differing interpretations.

In an article published by ConJur, Gregório Caballero, attorney at Candido Martins Cukier, examines the different scenarios currently under discussion and the potential implications of the Court’s decision for taxpayers who rely on writs of mandamus to recover taxes.

Read the full analysis: https://www.conjur.com.br/2026-jul-13/stf-pode-redefinir-os-efeitos-do-uso-do-mandado-de-seguranca-para-recuperacao-de-tributos/