The role of the Superior Court of Justice in tax law
Charles W. McNaughtonConjur · Sep 10, 2026
Originally published on Conjur on Sep 10, 2026. Atualidades Tributárias column, ConjurRead on Conjur
In 1 minute
- In tax matters, the Supreme Court (STF) and the Superior Court of Justice (STJ) should not be seen as a hierarchy, but as courts with distinct jurisdictions.
- The STJ has the final word on how federal law applies; weakening its role weakens legality itself.
- The more leeway the Constitution gives the legislator, the larger the STJ’s field of action.
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