By André Morrone Proença and Nataly Rebeca de Oliveira Ceschim
On November 12, 2025, the Superior Court of Justice (STJ) concluded its judgment of Theme 1,317 under the system of Repetitive Appeals. The case addressed whether a taxpayer may be ordered to pay sucumbency attorneys’ fees in Tax Enforcement Embargos that are extinguished due to withdrawal or waiver of the right to litigate in order to join a tax recovery program that already provides for the collection of attorneys’ fees at the administrative level.
The thesis, which was refined and presented during the trial by the Reporting Justice Gurgel de Faria—following comments made by Justice Paulo Sérgio in his concurring opinion—was established as follows:
“The extinction of tax enforcement embargos due to withdrawal or waiver of the right to litigate for the purpose of joining a tax recovery program that already includes attorneys’ fees within the collection of public debt does not give rise to a new order for the payment of attorneys’ fees.”
In summary, the thesis determines that no additional order for the payment of attorneys’ fees is applicable in Tax Enforcement Embargos when the taxpayer withdraws the action to adhere to an installment or recovery program whose provisions already establish the payment of such fees.
The First Panel, unanimously, followed the vote of the Reporting Justice, noting that Justice Marco Aurélio Bellizze added further reasoning in a concurring opinion. He argued that the absence of an explicit provision in the legislation creating the installment program does not preclude the application of the general rule of the Brazilian Code of Civil Procedure regarding the award of attorneys’ fees.
Finally, despite the favorable precedent for taxpayers, doubts remain regarding the scope of the ruling as it relates to Annulment Actions and Tax Enforcement Proceedings. The Tax Law Team at Marins Bertoldi Advogados is closely monitoring how the matter unfolds and remains fully available to clarify any questions and to examine the issue in depth according to each company’s specific context.
