04/02/2025

The year 2025 will be marked by significant judicial proceedings at the Federal Supreme Court (STF) and Superior Court of Justice (STJ), with substantial tax implications involving billions of dollars in tax disputes.
STF Key Topics
- ISS Exclusion from PIS/COFINS Calculation Base (Theme 118)
- Estimated Value: $6.5 billion
- Issue: Analyzing ISS tax exclusion from social contribution calculation bases, similar to ICMS precedent
- PIS/COFINS Self-Exclusion from Calculation Base (Theme 1067)
- Estimated Value: $12.1 billion
- Issue: Evaluating PIS and COFINS exclusion from their own calculation bases
- ICMS Presumed Credits Exclusion from PIS/COFINS Calculation (Theme 843)
- Estimated Value: $3 billion
- Issue: Potential exclusion of ICMS presumed credits from PIS and COFINS calculation bases
- Overseas Remittance CIDE Tax (Theme 914)
- Estimated Value: $3.6 billion
- Issue: Constitutionality of expanding royalty CIDE tax beyond technology transfers
- Complementary Law Requirement for PIS/COFINS Import Taxation (Theme 79)
- Estimated Value: $60 billion
- Issue: Requirement for complementary legislation to establish import taxation
- Educational Expenses Deduction in Income Tax (ADI 4927)
- Estimated Value: $21.3 billion
- Issue: Full deductibility of educational expenses in individual income tax
- Double Taxation of Brazilian Companies Abroad (RE 870214)
- Estimated Value: $4.1 billion
- Issue: Defining double taxation of national companies’ overseas income
- PIS/COFINS on Insurance Financial Revenues (Theme 1309)
- Estimated Value: $980 million
- Issue: Analyzing contribution incidence on financial investment revenues linked to technical reserves
STJ Key Topic
- ICMS Presumed Credits in Corporate Income Tax Base (REsp 2.171.329 and REsp 2.171.374)
- Estimated Value: Not specified
- Issue: Defining taxation of ICMS presumed credits in federal tax calculations
Relevance for Taxpayers
These rulings directly impact tax burdens and cash flow for businesses and individuals, being crucial for fiscal and financial planning.
Recommendations
- Monitor judicial proceedings closely
- Reassess tax practices based on court decisions
- Seek specialized support to identify opportunities or mitigate tax risks