RE 970,343/PR (Theme 111 GA)

Unconstitutionality of offsetting court-ordered debts (EC 30/00)

Authors

  • Raphael Molina Pontifical Catholic University of São Paulo image/svg+xml Author
    • Guilherme Molina University of Coimbra image/svg+xml Author
      • Juliana Rímoli Molina Pontifical Catholic University of São Paulo image/svg+xml Author

        Keywords:

        Labor Law, Collective Dispute, Topic 111

        Abstract

        The article analyzes the judgment of General Repercussion Theme 111 by the Brazilian Supreme Court (STF), which addressed the offsetting of tax debts with court-ordered debts (precatórios) of an alimony nature under the aegis of Constitutional Amendment 30/2000. The methodology focuses on examining the constitutionality of Art. 78 of the Transitional Constitutional Provisions Act (ADCT), which provided for the installment payment of court-ordered debts and granted tax-releasing power to outstanding installments. The authors highlight that the STF considered the appeal moot after declaring the unconstitutionality of said provision in ADIs 2,356/DF and 2,362/DF. The consolidated result in the thesis establishes that the regime of Art. 78 of the ADCT is unconstitutional, with the sole exception of installments made up to November 25, 2010. (Received: July 2025 | Accepted: October 2025)

        Author Biographies

        • Raphael Molina, Pontifical Catholic University of São Paulo

          Mestre em Direito das Relações Econômicas Internacionais pela PUC/SP, membro associado do Instituto Brasi
          leiro de Direito Tributário (IBDT), membro efetivo das Comissões de Direito Constitucional, de Direitos Humanos e 
          de Comércio Exterior da OAB/SP, sócio de Molina Reis Sociedade de Advogados.

        • Guilherme Molina, University of Coimbra

          Mestre em Direito Fiscal pela Universidade de Coimbra, especialista em Direito Tributário pela PUC/SP, Regula
          tory Compliance pela University of Pennsylvania (Penn Law) e Planejamento Tributário pela Faculdade Brasileira 
          de Tributação (FBT), membro associado do Instituto Brasileiro de Direito Tributário (IBDT), sócio de Molina Reis 
          Sociedade de Advogados

        • Juliana Rímoli Molina, Pontifical Catholic University of São Paulo

          Mestranda em Direito das Relações Econômicas Internacionais pela PUC/SP, pós-graduada em Direito do Tra
          balho pelas Faculdades de Campinas (FACAMP)

        References

        BRASIL. Supremo Tribunal Federal. Recurso Extraordinário 970.343/PR (Tema 111). Relator: Min. Cristiano Zanin. Plenário, trânsito em julgado em 17.06.2025.

        BRASIL. Supremo Tribunal Federal. Ação Direta de Inconstitucionalidade 2.356/DF. Plenário, medida cautelar concedida em 25/11/2010.

        BRASIL. Emenda Constitucional nº 30, de 13 de setembro de 2000. Altera disposições do Ato das Disposições Constitucionais Transitória

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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 Raphael Molina, Guilherme Molina, Juliana Rímoli Molina (Autor)

        Creative Commons License

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

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        How to Cite

        RE 970,343/PR (Theme 111 GA): Unconstitutionality of offsetting court-ordered debts (EC 30/00). Revista ESASP - Revista Científica Virtual da Escola Superior de Advocacia da OAB/SP, [S. l.], v. 1, n. 49, p. 14–16, 2025. Disponível em: https://revista.esaoabsp.com/index.php/esa/article/view/37. Acesso em: 22 may. 2026.