Superior Tribunal de Justiça reviews fiscal rules for voluntary transfers

The First Section of the Superior Tribunal de Justiça (STJ) has designated a legal controversy for judgment under the repetitive appeals rite, registered as Theme 1469. The case involves defining the specific concepts of education, health, and social assistance actions that allow for exceptions to fiscal and financial regularity requirements.

Under Article 25, paragraph 3 of Complementary Law 101/2000 (the Fiscal Responsibility Law), federative entities are generally required to prove tax and debt regularity to receive voluntary transfers. However, the law provides exceptions for funds allocated to education, health, or social assistance. The STJ will also examine whether state resource transfers can follow rules that waive these requirements for social actions or border region actions.

Minister Regina Helena Costa, the rapporteur, has ordered the suspension of all pending special appeals and interlocutory appeals regarding this matter in both lower courts and the STJ until the repetitive judgment is concluded.