STF hears new appeal on ICMS on the transfer of goods between branches

In an interview with journalist Marcela Villar, from Valor Econômico, Angelo Ambrizzi, head of our tax area, commented on the judgment of the new appeal in a lawsuit filed by Sindicom on the levying of ICMS on the transfer of goods between branches.

When the STF ruled on the issue in 2021, it was decided that ICMS between branches would not be charged. However, the decision had the side effect of making it impossible to use state tax credits in the next stage of the chain.

In April 2023, the ruling was modulated so that it would apply from 2024. However, there are some doubts about the use of credits.

According to Angelo Ambrizzi, there is the possibility of the company choosing to transfer ICMS, but one of the challenges is the use of these credits. The decision did not make it clear whether the use can be made at the origin of the goods or at the destination, and this is the main point of Sindicom’s objections.

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