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ICMS on certain transfers of goods unconstitutional as from 2024

On 19 April 2023, the Brazilian Federal Supreme Court (STF) concluded the judgment of the Direct Action for the Declaration of Constitutionality n. 49 (ADC 49), in which it had already decided that ICMS (state VAT) on the transfer of goods between establishments of the same taxpayer is unconstitutional.

Source: taxathand.com

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