This may be the last opportunity for companies that have not yet filed lawsuits regarding the theses included in the February 2026 trial agenda to safeguard their right to the reimbursement of amounts overpaid in the last five years.
By Larissa Moreira and Mauricio Nucci
Legale Overseas, no. 965.
The Brazilian Superior Court of Justice (STJ) and the Brazilian Federal Supreme Court (STF) opened the judicial year on Monday, February 2. In tax matters, issues of significant impact on taxpayers have been included in this month’s trial agenda, as highlighted below.
| Court | Repetitive Theme / General Repercussion | Issue under discussion |
| Brazilian Superior Court of Justice (STJ) | Theme No. 1,390 | To determine whether the cap of 20 (twenty) times the highest minimum wage in force in the country, provided for in Article 4, sole paragraph, of Law No. 6,950/1981, applies to the calculation bases of contributions to the National Institute for Colonization and Agrarian Reform (INCRA), Education Salary Contribution, Directorate of Ports and Coasts (DPC), Aeronautical Fund (FAER), National Rural Learning Service (SENAR), Social Transport Service (SEST), National Transport Learning Service (SENAT), National Cooperative Learning Service (SESCOOP), Brazilian Micro and Small Business Support Service (SEBRAE), Brazilian Trade and Investment Promotion Agency (APEX-Brasil) and Brazilian Industrial Development Agency (ABDI). |
| Brazilian Federal Supreme Court (STF) | Theme No. 118 | Discussion on the constitutionality of including the Tax on Services (ISS) in the calculation base of the Social Integration Program (PIS) and the Social Security Financing Contribution (COFINS). |
| Theme No. 843 | Discussion on the possibility of excluding from the PIS and COFINS calculation base the amounts corresponding to presumed credits of the Tax on the Circulation of Goods and Services (ICMS) arising from tax incentives granted by the States and the Federal District. | |
| Tax Reform – Direct Actions of Unconstitutionality No. 7,912 and 7,914 | Discussion on the constitutionality of provisions of Law No. 15,270/2025, which amended the rules of the Personal Income Tax (IRPF) and reintroduced taxation on profits and dividends. A preliminary injunction was granted on December 26, 2025, extending until January 31, 2026 the deadline provided in Laws No. 9,249/1995 and No. 9,250/1995 regarding the non-incidence of IRPF on profits and dividends whose distribution was approved by December 31, 2025. | |
| Federal Courts | Tax Reform – Case No. 5000259-79.2026.4.02.5116 | The 1st Federal Court of Resende (Rio de Janeiro) granted a preliminary injunction to suspend the 10% increase in the presumed profit percentages applicable to Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) under the Presumed Profit tax regime, as established by Complementary Law No. 224/2025. |
| Tax Reform – Case No. 5002505-76.2026.4.03.6100 | The 26th Federal Civil Court of São Paulo granted a preliminary injunction to suspend the obligation to withhold Personal Income Tax (IRPF) at source on dividends distributed to shareholders of a company under the Simples Nacional tax regime, as provided in Article 6-A of Law No. 9,250/1995. |
That said, for companies that have not yet filed a lawsuit and wish to safeguard their right to reimbursement of amounts paid over the last five years, this may be the last window of opportunity.
For this reason, if the outcome is favorable to taxpayers, there is a possibility of modulation of effects, limiting recovery only to those who filed lawsuits before the beginning of the trial.
The Tax Reform has also generated several challenges brought by taxpayers before the Judiciary, aimed at preventing an undue increase in the tax burden within the same fiscal year and preserving legal certainty and companies’ planning.
Vaz de Almeida Advogados closely monitors developments in tax-related discussions, offering technical and strategic advice to companies seeking legal certainty and efficient tax planning.
Translation Disclaimer
This document was originally drafted in Portuguese and subsequently translated into English using artificial intelligence (AI).
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