- STF ruled that states cannot retroactively collect ICMS tax on transfers between company establishments before 2024
- The decision was made in Extraordinary Appeal 1,490,708 under Theme 1367 with Minister Dias Toffoli leading the opinion
- The ruling rejected claims from states including São Paulo that sought to collect this tax retroactively
- The court determined that ADC 49 modulation does not authorize retroactive ICMS collection on inter establishment transfers
- This applies specifically to goods transfers between establishments of the same company prior to 2024
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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