Análise crítica sobre as mudanças trazidas pela Lei nº14.973/2024 aos depósitos judiciais e extrajudiciais no direito tributário

Abstract

This study aims to critically analyze the amendments introduced by Law No. 14,973 of 2024 regarding the legal regime of judicial and extrajudicial deposits linked to federal tax credits. By modifying the method of adjustment of such deposits and adopting an index that reflects only inflation, the new legislation breaks with the parity previously existing between the deposited amounts and the credits of the National Treasury, both of which had until then been adjusted by the SELIC rate. The study examines the implications of this change from the perspectives of the deposit’s function as a guarantee of taxpayers’ rights, legal certainty, the effectiveness of the right of defense, procedural balance, and isonomy. It also addresses the impact of the new judicial understanding established in Theme 677 of the Superior Court of Justice (STJ), which admits the collection of the difference between the deposited amount and the adjusted credit. Finally, it discusses the possible unconstitutionality of the rule in light of Constitutional Amendment No. 113/2021 and the constitutional principle of equality, taking as a reference the decision of the Federal Supreme Court in Theme 810, as well as the incompatibility of the new provisions on deposits with Law No. 6,830 of 1980, the Law of Tax Enforcement (LEF). The methodology applied is bibliographic and documentary research, based on current legislation, case law, and specialized doctrine, with the theoretical framework grounded in Norberto Bobbio, Leandro Paulsen, Hugo de Brito Machado, and Alexandre de Moraes. In conclusion, the amendments introduced by the new legislation prove problematic in light of the constitutional principles of equality and legal certainty, appear contradictory in relation to both constitutional and infraconstitutional tax legislation, and represent a potential risk of eroding the very meaning of the deposit in Tax Law, depending on the infralegal regulations that may be enacted as well as the judicial interpretation that may consolidate regarding the liability of the depository in tax disputes for monetary adjustment.