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
