The 1st Panel of the Superior Court of Justice (STJ) is currently analyzing, in a trial of repetitive appeals (Resp 2,034,975, 2,034,977, and 2,035,550), the applicability of Article 166 of the National Tax Code in claims for refund of excessive ICMS payments in the tax substitution regime, when the actual calculation base of the operation is lower than the presumed base.
Source: klalaw.com.br
Latest Posts in "Brazil"
- Brazil’s National E-Invoice Standard: Streamlining Compliance and Revenue Control by January 2026
- Will Brazil’s Tax Reform Make Taxation Simpler?
- Brazil unveils Tax Relief Measures to Support Exporters facing US Tariffs
- Brazil to Implement National Electronic Invoicing Standard for Services by 2026
- Brazil Introduces Tax Breaks and Support Measures for Exporters Amid US Tariff Challenges
