Superior Tribunal de Justiça receives first appeal under new relevance criteria

The Superior Tribunal de Justiça (STJ) has received the first special appeal filed under the new criteria for the relevance of federal questions, as established by Law 15.484/2026 and Constitutional Amendment 105. The case, REsp 2.297.871, was distributed to Minister Herman Benjamin.

The dispute originated from a tax execution filed by the Regional Council of Engineering and Agronomy of Paraná (Crea/PR). A lower court had extinguished the process based on a Supreme Federal Court (STF) precedent regarding the extinction of low-value tax executions for administrative efficiency. Crea/PR argues that this precedent does not apply to professional oversight bodies, asserting that their collections are governed by Law 12.514/2011. The appeal seeks to demonstrate the economic, political, social, or legal relevance of the matter, noting its potential impact on thousands of similar tax executions nationwide.