The STF, when judging the Extraordinary Appeal submitted to the General Repercussion, consolidated its jurisprudence regarding the impossibility of administrative restitution of the undue amount recognized by the court, requiring that the payment due by the Public Treasury as a result of a judicial decision occurs through a court order or request for a small value, depending on the amount of the sentence.
Thus, the following thesis was established for Theme 1,262 of the General Repercussion: “The administrative restitution of the overpayment recognized through the courts is not admissible, and compliance with the constitutional regime of court orders is indispensable, under the terms of art. 100 of the Federal Constitution”.
STF removes from the summary of the ruling that considered the contribution to SENAR constitutional the mention of its nature as a general social contribution, which would prevent its impact on export revenues
The STF partially granted the appeals filed in RE 816.830 (Theme 801 of the General Repercussion) to exclude from the summary of the previously handed down ruling the allusion to the legal nature of the contribution to SENAR owed by an individual rural producer. Read more
