STF and STJ’ decisions regarding ICMS are the focus of this Tax Newsletter

Among the tax law news from the past month are STF decisions on retroactive ICMS, habitual tax debtors, and STJ rulings on ICMS DIFAL
Federal Government changes taxation rules on ICMS benefits with MP 1185

MP’s text will move on to presidential sanction, coming into force as Law in January 2024; the primary target of this measure is the ICMS tax benefits
New judgments at Superior Court of Justice about PIS, COFINS, and ICMS-ST

The Court concluded the judgment of Special Appeals questioning whether the State VAT due in Tax Substitution (ICMS-ST) should be included in contributions