The Superior Court of Justice (STJ) is currently reviewing the application of Article 166 of the National Tax Code in cases involving the refund of excessive ICMS payments under the tax substitution regime. The issue arises when the actual calculation base is lower than the presumed base. The Tax Code provision prohibits taxpayers from seeking a refund for an indirect tax that has been economically borne by someone else, except in cases where the third party explicitly authorizes the refund. This legal controversy, registered as Theme 1,191, has led the STJ to suspend related proceedings at both the STJ and second-instance courts.
Source: klalaw.com.br
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