In an interview with Jota journalist Carolina Ingizza, Angelo Ambrizzi, head of our tax department, commented on the legal disputes surrounding the collection of the ICMS rate differential – Difal.
Difal is charged on interstate transactions involving the sale of goods and services to recipients who are not ICMS taxpayers. However, its collection is questioned by experts, and some legal theories are being used to challenge the tax.
The article looks at three theses:
- The need for state laws;
- The impossibility of using ICMS credits to pay Difal;
- And the payment of additional taxes to finance Poverty Reduction Funds.
With regard to the first, Angelo says that the argument is possible, but has little chance of success. For him, there would be no possibility of collection in states where there is no legislation; and in states where there is, the discussion tends to be favorable to the tax authorities.
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