In the first week of 2022, the Brazilian President sanctioned Complementary Law 190/2022 to properly regulate the collection of ICMS on interstate operations and services aimed at final consumers.
This is a consequence of the decision made by the Federal Supreme Court in the Direct Action of Unconstitutionality 5,469 in February 2021, which concluded that the changes promoted in relation to DIFAL by Constitutional Amendment 87/2015, would only be applicable with the issuance of a Complementary Law regulating the theme (that is, in compliance with the legislative rules imposed by the Brazilian Federal Constitution).
Source: vertexinc.com
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