AREsp 2548631 - DECISAO

DECISÃO Trata-se de agravo apresentado por ITAÚ UNIBANCO S.A. para impugnar decisão que não admitiu seu recurso especial, interposto com fundamento no art. 105, inciso III, alíneas a e c, da Constituição Federal, contra o acórdão do Tribunal de Justiça do Estado da Bahia assim ementado (e-STJ, fls....

Source-derived case information.

Parties: Agravante: ITAÚ UNIBANCO S.A.
Court: Superior Tribunal de Justiça
Jurisdiction: Brazil
Judgment Date: 22 December 2025
Procedural Posture: Agravo Em Recurso Especial / Conhecimento Parcial Do Recurso Especial E Decisão No Agravo
Legal Topics: ISS Sobre Serviços Bancários, Adiantamento a Depositantes, Tarifas Interbancárias, Decadência Tributária, Súmula 7/stj, Tema 132/stj, Negativa De Prestação Jurisdicional

Processual Civil Tributário ISS Sobre Serviços Bancários Adiantamento a Depositantes Tarifas Interbancárias Decadência Tributária Súmula 7/stj Tema 132/stj +1 more

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Parties

ITAÚ UNIBANCO S.A.

Agravante

Procedural Posture

Agravo Em Recurso Especial / Conhecimento Parcial Do Recurso Especial E Decisão No Agravo

Legal Issues

1 admissibilidade do recurso especial
2 incidência do ISS sobre adiantamentos a depositantes
3 natureza das tarifas interbancárias (ressarcimento ou renda)

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