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 […]