{"id":6743,"date":"2025-11-19T16:57:36","date_gmt":"2025-11-19T19:57:36","guid":{"rendered":"https:\/\/marinsbertoldi.com.br\/?p=6743"},"modified":"2025-11-19T16:57:38","modified_gmt":"2025-11-19T19:57:38","slug":"stj-establishes-a-thesis-on-the-imposition-of-attorneys-fees-following-withdrawal-of-tax-enforcement-embargos-for-the-purpose-of-joining-a-tax-recovery-program-theme-1317","status":"publish","type":"post","link":"https:\/\/marinsbertoldi.com.br\/en\/stj-establishes-a-thesis-on-the-imposition-of-attorneys-fees-following-withdrawal-of-tax-enforcement-embargos-for-the-purpose-of-joining-a-tax-recovery-program-theme-1317\/","title":{"rendered":"STJ Establishes a Thesis on the Imposition of Attorneys\u2019 Fees Following Withdrawal of Tax Enforcement Embargos for the Purpose of Joining a Tax Recovery Program (Theme 1,317)"},"content":{"rendered":"\n<p>By <strong>Andr\u00e9 Morrone\u00a0Proen\u00e7a\u00a0<\/strong>and<strong>\u00a0Nataly\u00a0Rebeca de Oliveira\u00a0Ceschim\u00a0<\/strong>\u00a0<\/p>\n\n\n\n<p>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\u2019 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\u2019 fees at the administrative level.<\/p>\n\n\n\n<p>The thesis, which was refined and presented during the trial by the Reporting Justice Gurgel de Faria\u2014following comments made by Justice Paulo S\u00e9rgio in his concurring opinion\u2014was established as follows:<br><strong>\u201cThe 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\u2019 fees within the collection of public debt does not give rise to a new order for the payment of attorneys\u2019 fees.\u201d<\/strong><\/p>\n\n\n\n<p>In summary, the thesis determines that no additional order for the payment of attorneys\u2019 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.<\/p>\n\n\n\n<p>The First Panel, unanimously, followed the vote of the Reporting Justice, noting that Justice Marco Aur\u00e9lio 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\u2019 fees.<\/p>\n\n\n\n<p>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\u2019s specific context.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>By Andr\u00e9 Morrone\u00a0Proen\u00e7a\u00a0and\u00a0Nataly\u00a0Rebeca de Oliveira\u00a0Ceschim\u00a0\u00a0 On November 12, 2025, the Superior Court of Justice (STJ) concluded its judgment of Theme [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6742,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"wds_primary_category":644,"footnotes":""},"categories":[644,650,51],"tags":[],"class_list":["post-6743","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-highlights","category-newsletters","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/6743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/comments?post=6743"}],"version-history":[{"count":0,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/posts\/6743\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media\/6742"}],"wp:attachment":[{"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/media?parent=6743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/categories?post=6743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marinsbertoldi.com.br\/en\/wp-json\/wp\/v2\/tags?post=6743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}