STF Rejects Motion for Clarification in “ADC 49” on Transfer of Goods between Establishments

• The Supreme Federal Court (STF) rejected a motion for clarification filed by Sindicom in the case of ADC 49.
• Sindicom was admitted as an “amicus curiae” in the case.
• The motion aimed to prevent tax authorities from collecting State VAT (ICMS) for periods prior to 2024.
• The judges decided not to analyze the merits of the discussion.
• Reporting Justice Edson Fachin argued that “amicus curiae” entities do not have the legitimacy to file motions for clarification.
• The STF established a temporal limitation for the exclusion of ICMS between establishments of the same taxpayer starting from January 2024.
• Taxpayers who had filed administrative and judicial proceedings before April 29, 2021, were exempt from this limitation.

Source: klalaw.com.br

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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