STF Topic 1367: ICMS Modulation Effects on Intra-Company Transfers
- Core Issue: Whether the prospective effects of the STF’s ruling in Topic 1,099/RG and ADC 49—which declared unconstitutional the levy of ICMS on goods transferred between establishments of the same taxpayer—still allow taxation on transactions not covered by the modulation.
- Thesis Adopted: The non-levy of ICMS on such transfers between establishments in different states takes effect starting in the 2024 fiscal year, except for:
- Administrative or judicial proceedings that were still pending as of April 29, 2021 (the date of publication of the ADC 49 judgment minutes).
- Repercussion Recognized: Yes — the STF confirmed that the issue has general repercussion, meaning it will guide future cases nationwide.
This decision clarifies the timeline and scope of ICMS exemption for intra-company transfers, helping businesses and tax authorities align their practices.
Source jus.br
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