2nd CLASS
Process: AREsp 2215002/MG
Parties: State of Minas Gerais x Brazilian Aluminum Company and Subsidiaries
Rapporteur: Francisco Falcao
Unanimously, the ministers upheld the decision of the Court of Justice of Minas Gerais (TJMG) that removed the collection of ICMS in the case of transfer of goods between establishments of the same taxpayer.
The state tax authorities claimed that the taxpayer should have reversed ICMS credits, since subsequent transactions involving the goods would not be taxable. The company, in turn, argued that Summary 166 of the STJ applies to the specific case, which provides that “the simple movement of goods from one establishment of the same taxpayer to another does not constitute a taxable event for ICMS.”
The issue was also addressed by the Federal Supreme Court (STF), in Declaratory Action of Constitutionality (ADC) 49, in whose judgment, in 2021, it was decided that it is not possible to charge ICMS on the interstate transfer of goods between establishments of the same legal entity. The decision was modulated to produce effects only from the 2024 financial year.
At the STJ, the understanding of Minister Francisco Falcão prevailed, who denied the appeal of the State of Minas Gerais, maintaining the decision of the court of origin to remove the ICMS charge.
Source: https://jota.pro/tributos/9260