Post by account_disabled on Mar 4, 2024 1:37:03 GMT -5
The Federal Supreme Court unanimously invalidated rules from the states of Mato Grosso do Sul, Rio Grande do Norte and Espírito Santo that set the Tax on Circulation of Goods and Services (ICMS) rate for electricity and telecommunications at a higher level to operations in general. Freepik ICMS rate on energy cannot exceed that set for operations in general Freepik The decision was taken during a virtual session, in the trial of three Direct Unconstitutionality Actions filed by the Attorney General of the Republic, Augusto Aras. In voting for the merits of the requests, Minister André Mendonça, rapporteur of ADIs 7,121 (RN) and 7,125 (ES), highlighted that, when judging Extraordinary Appeal (RE) 714,139, with General Repercussion, the STF established the thesis that, Due to their essential nature, the ICMS rates on these services cannot be higher than those set for operations in general.
In turn, minister Gilmar Mendes, rapporteur of ADI (MS), recalled that the court has ruled this way in cases in which the state legislator adopted selectivity when disciplining the ICMS, but established higher rates for energy services electrical and communication than incident to general operations. Also according to what was established in the judgment of RE 714.139, the decisions will be effective from the 2024 financial year. The measure takes into account legal certainty and the social interest involved in the EL Salvador Mobile Number List issue, due to the repercussions on taxpayers and the Public Treasury of the three states, which, in addition to the drop in revenue, may be compelled to return the amounts paid in excess. 21 of the 25 lawsuits filed against local laws setting ICMS rates for energy and telecommunications above the general rate have already been judged.
Similar rules in the Federal District, Santa Catarina, Pará, Tocantins, Minas Gerais, Rondônia, Goiás, Paraná, Amapá, Amazonas, Roraima, Sergipe, Pernambuco, Piauí, Acre, São Paulo, Bahia and Alagoas were invalidated. With information from the press office of the Federal Supreme Court.According to Rodrigo Antonio Dias , from VBD Advogados, the STJ judgment opens space for this position to finally be pacified within the scope of the Federal Regional Courts, where there is still some divergence. The res judicata, for example, reformed the ruling of the TRF of the 3rd Region (SP and MS). "With the STJ's decision, it is expected that companies will be able to have more legal certainty in applying the understanding and even pass on these savings to lease contracts.
In turn, minister Gilmar Mendes, rapporteur of ADI (MS), recalled that the court has ruled this way in cases in which the state legislator adopted selectivity when disciplining the ICMS, but established higher rates for energy services electrical and communication than incident to general operations. Also according to what was established in the judgment of RE 714.139, the decisions will be effective from the 2024 financial year. The measure takes into account legal certainty and the social interest involved in the EL Salvador Mobile Number List issue, due to the repercussions on taxpayers and the Public Treasury of the three states, which, in addition to the drop in revenue, may be compelled to return the amounts paid in excess. 21 of the 25 lawsuits filed against local laws setting ICMS rates for energy and telecommunications above the general rate have already been judged.
Similar rules in the Federal District, Santa Catarina, Pará, Tocantins, Minas Gerais, Rondônia, Goiás, Paraná, Amapá, Amazonas, Roraima, Sergipe, Pernambuco, Piauí, Acre, São Paulo, Bahia and Alagoas were invalidated. With information from the press office of the Federal Supreme Court.According to Rodrigo Antonio Dias , from VBD Advogados, the STJ judgment opens space for this position to finally be pacified within the scope of the Federal Regional Courts, where there is still some divergence. The res judicata, for example, reformed the ruling of the TRF of the 3rd Region (SP and MS). "With the STJ's decision, it is expected that companies will be able to have more legal certainty in applying the understanding and even pass on these savings to lease contracts.