The Resolution establishes the following Mandatory Judicial Precedent related to the undue payment claim in tax matters:

«The undue payment claim provided for in Article 306, numeral 1 of the Tax Code applies when a payment is made based on an erroneous act of tax assessment, on which no claim has been filed, a final act, which allows the right of defense of taxpayers to be exercised.»

The above Resolution No. 09-2023 issued by the CNJ declares that taxpayers have the right to file and receive a timely response on undue payment claims filed either through administrative or judicial proceedings, even when a payment is made based on an erroneous tax assessment, on which no claim has been filed (final tax assessment), i.e., it is not required that the erroneous tax assessment be initially defined in order to have the right to file a claim for undue payment within the legal terms (three years from the date of payment).

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