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
A Corte Especial do Superior Tribunal de Justiça (STJ) reafirmou, no rito dos recursos repetitivos (Tema 1.368), a tese segundo a qual “o artigo 406 do Código Civil de 2002, antes da entrada em vigor da Lei 14.905/2024, deve ser interpretado no sentido de que é a Selic a taxa de juros de mora aplicável às dívidas de natureza civil, por ser esta a taxa em vigor para a atualização monetária e a mora no pagamento de impostos devidos à Fazenda Nacional”.
O relator, ministro Ricardo Villas Bôas Cueva, explicou que esse entendimento já foi definido pelo colegiado no julgamento do REsp 1.795.982, ocasião em que prevaleceu a posição defendida pelo ministro Raul Araújo no sentido da utilização da taxa Selic para a fixação dos juros moratórios previstos no artigo 406 do Código Civil, antes da entrada em vigor da Lei 14.905/2024, abrangendo tanto os juros de mora quanto a correção monetária.
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Fonte: stj.jus.br – 27/02/2026