STF Confirms STJ Approach and Shifts Stock Option Taxation to Share Sale
Brazil’s Supreme Federal Court (STF) has issued a decision declining to hear constitutional claims concerning the taxation of stock option plans. By holding that the issue is not constitutional in nature, the STF effectively cemented the Superior Court of Justice’s (STJ) taxpayer-friendly precedent (Theme 1,226), confirming that qualifying stock option plans are commercial contracts – not […]
STJ Sets Objectives Parameters for Collective Environmental Moral Damages
The Superior Court of Justice (STJ), through its First Panel, has taken a significant step toward systematizing the assessment of collective environmental moral damages. While the STJ previously recognized this form of non-pecuniary harm, the recent ruling sets objective parameters, injecting predictability into the recognition and quantification of this diffuse interest injury. The Court established […]
STJ Reviews Legality of Additional 1% Cofins-Importation on Zero-Rated Goods
The Superior Court of Justice (STJ) has recently referred Theme 1,380 to its repetitive-appeals docket, raising new questions about the legality of the additional 1% Cofins-Importation surcharge under Article 8, paragraph 21, of Law No. 10,865/2004. This dispute particularly impacts goods subject to a zero-contribution rate. Unlike Theme 1,047, decided by the Federal Supreme Court […]