Our lawyer, Ednaldo Almeida, took part in an article published in Valor Econômico, which dealt with a decision by the 1st Section of the Superior Court of Justice (STJ) that rejected nine appeals (motions for clarification) filed after the judgment that defined that the basis for calculating contributions to the S System should not be restricted to 20 minimum wages (today R$28,200).

In March of this year, the justices ruled that taxpayers with a court decision up to the date the trial began (October 25, 2023) could pay third-party or parafiscal contributions based on the ceiling of 20 minimum wages until the minutes of the session were published. This understanding went against the case law that had been developing in the STJ on the subject – decisions by the 1st and 2nd panels applied the limitation.

For the tax expert, the STJ’s recent decision affronts equality and creates a competitive problem. “Taxpayers in the same economic segment now have absolutely different tax burdens, just because one obtained a favorable court decision and the other didn’t.”

Read more: https://lnkd.in/d5MwcVtA