The year 2024 promises to be very busy in the tax area, with at least 26 major cases awaiting a decision at the Federal Supreme Court (STF). According to an article published in Folha de S.Paulo by reporter Eduardo Cucolo, the disputes related to PIS/Cofins stand out in terms of value, as they are the record holders in terms of judicialization and are scheduled to be extinguished in 2026 with the tax reform.
Our partner Tatiana Del Giudice Cappa Chiaradia, who collaborated on this report, said that in 2023, numerous tax issues with an impact on public coffers and taxpayers’ pockets will also be on the agenda. Last year, the court ruled on 27 issues of general repercussion in tax matters, according to data from the STF itself. Among them, the issue of the so-called limit of res judicata in tax matters and the collection of the ICMS differential, both decisions favorable to tax authorities. “The big challenge here will be the significant change in the composition of the Court, which could bring unwelcome surprises for taxpayers. We hope that the same understanding will be respected,” says the tax expert.
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