The 1st Panel of the Superior Court of Justice (STJ) is currently analyzing, in a trial of repetitive appeals (Resp 2,034,975, 2,034,977, and 2,035,550), the applicability of Article 166 of the National Tax Code in claims for refund of excessive ICMS payments in the tax substitution regime, when the actual calculation base of the operation is lower than the presumed base.
Source: klalaw.com.br
Latest Posts in "Brazil"
- Brazil Launches DF-e Testing for New VAT Split Payments Mechanism Starting April 2026
- Brazil’s Split Payment Tax Reform: Key Technical Notes and Business Implications for 2026 Implementation
- Brazil Publishes Supplementary Law No. 227/2026, Advancing Tax Reform and Establishing IBS Management Committee
- Brazil tax reform: Implementation phase goes live
- Brazil Enacts Law Creating IBS Management Committee, Launching Centralized Tax System Under 2026 Reform
