- The Federal Supreme Court began analyzing Theme 1367 which discusses the effects of a decision on ICMS tax on goods transferred between the same taxpayer’s establishments
- The issue stems from a previous ruling that found ICMS on such transfers unconstitutional as they do not involve a change of ownership or commerce
- In a specific case, the Court decided ICMS would not be levied starting January 1, 2024, but exceptions were made for cases filed before April 29, 2021
- Taxpayers have challenged this decision, arguing that the courts had already established that the tax should not be applied
- Six Justices have acknowledged the issue and maintained that ICMS was applicable until the end of December 2023 for those not meeting the exception criteria
- The final judgment on this matter is anticipated by February 3, 2025, with the possibility of Justices changing their votes
Source: klalaw.com.br
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
