Our partner Tatiana Del Giudice Cappa Chiaradia and our lawyer Victoria Salles have written an article, published in Revista Consultor Jurídico (ConJur), which addresses a new chapter on the modulation of effects, following the decision of the Federal Supreme Court (STF) that allowed for a rescission action in the adequacy of Theme 69. The measure has sparked a debate on the effectiveness of res judicata and the limits of rescission actions.

‘The STF plenary revisited the jurisprudence on the Thesis of the Century and allowed the filing of rescission actions to adapt judgments that had already become final to the new rules established by the Supreme Court, which recognised the right of taxpayers to exclude ICMS from the PIS/Cofins calculation bases. The judgement on Theme 69 represented a victory for taxpayers in 2017, but the STF modulated its effects in 2021, limiting the application of the decision to March 2017. In practice, only taxpayers who had filed lawsuits before March 2017 were able to recover what had been paid in the five years prior to the distribution of the lawsuits.’

Read more: https://lnkd.in/da-Kh5Bf