RE 1,326,559/SC (Theme 1,220 RG)

The constitutionality of the preference of legal fees over tax credits

Authors

  • Tiago Romano Author

    Keywords:

    Attorneys' Fees, Tax Credit, Alimentary Nature

    Abstract

    The study addresses the judgment of Theme 1,220 by the STF, which recognized the constitutionality of § 14 of art. 85 of the CPC/2015. It analyzes the established thesis that legal fees, having an alimentary nature equivalent to labor credits, have priority of payment in relation to tax credits, including in judicial recovery processes, without the imposition of proportionality limits that compromise the professional's subsistence.

    Received: August 2025 | Accepted: October 2025

    Author Biography

    • Tiago Romano

       Lawyer and Effective Member of the State Constitutional Law Commission of OAB/SP. Coordinator and Professor of the postgraduate law program at the University of Araraquara and Coordinator of ESA OAB Araraquara. Author of legal books and articles.

    References

    BRASIL. [Código de Processo Civil (2015)]. Lei nº 13.105, de 16 de março de 2015. Brasília, DF.

    BRASIL. [Código Tributário Nacional (1966)]. Lei nº 5.172, de 25 de outubro de 1966. Brasília, DF.

    STF. Recurso Extraordinário 1.326.559 Santa Catarina. Relator: Min. Dias Toffoli. Tema 1.220 da Repercussão Geral

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    Published

    2025-11-05

    Data Availability Statement

    Data are available within the body of the article.

    Issue

    Vol. 1 No. 49 (2025): COMMENTS ON THE MAIN RULINGS OF THE SUPREME FEDERAL COURT

    Section

    Articles

    License

    Copyright (c) 2025 Tiago Romano (Autor)

    Creative Commons License

    This work is licensed under a Creative Commons Attribution 4.0 International License.

    This journal provides immediate open access to its content. The license used is Creative Commons Attribution 4.0 International (CC BY 4.0).

     

    How to Cite

    RE 1,326,559/SC (Theme 1,220 RG): The constitutionality of the preference of legal fees over tax credits. Revista ESASP - Revista Científica Virtual da Escola Superior de Advocacia da OAB/SP, [S. l.], v. 1, n. 49, p. 67–69, 2025. Disponível em: https://revista.esaoabsp.com/index.php/esa/article/view/63. Acesso em: 4 apr. 2026.