The position ruled in REsp 1.799.306/RS alters the established jurisprudence of the Superior Court, whose theme was pacified in favor of taxpayers and was about to be summarized by the STJ itself.
It is noteworthy that the decision was made by a majority of five votes to four, which shows that there is disagreement between the Ministers. In view of the change in the jurisprudence, it is possible that there will be a modulation of the effects so that the decision only applies to actions filed from now on.
