13/11/25
Tax Newsletter | Brazilian courts consolidate position in favor of “retroactive” interest on net equity deduction
Reading Time: 1 min
On November 12th, the Superior Court of Justice (STJ) consolidated its position in favor of companies by authorizing the deduction of interest on equity (Juros sobre Capital Próprio – JCP) related to fiscal years prior to the shareholders’ resolution that approves the payment (Theme 1319). The decision was issued under the so-called repetitive appeal procedure and, therefore, becomes binding for all pending cases.
Our Tax team produced a special newsletter highlighting the main changes and impacts for companies and investments.
Click here to learn more about the new legislation and strategies to mitigate its effects.
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