Based on Theme 745 of general repercussion of the Federal Supreme Court, the 17th Public Finance Court of Rio de Janeiro granted last Friday (25/3) urgent relief to authorize the Venâncio pharmacy chain to collect ICMS from energy bills with the rate of 18%.
In November 2021, the STF fixed o Theme 745 of general repercussion, with the following thesis: “Adopted, by the state legislator, the technique of selectivity in relation to the Tax on Circulation of Goods and Services, the rates on electricity transactions and telecommunications services at a higher level than those for transactions in general, considering the essentiality of the goods and services, differ from the constitutional framework”.
The following month, the modulated cut the effects of the decision, establishing that it will only take effect from the 2024 financial year, except for actions filed up to February 5, 2021, the date on which the trial began.
Venâncio, represented by the office Micheloni Lawyers, filed the lawsuit before the deadline, requesting the application of the general ICMS rate of 18% in Rio, and not 28%.
Judge Karla da Silva Barroso Velloso stated that the case falls within the exception of the modulation of effects established by the Supreme Court and granted urgent relief so that the pharmacy chain pays 18% of ICMS.
Click here to read the decision
Case 0024485-27.2021.8.19.0001
Source: https://www.conjur.com.br/2022-mar-29/justica-rio-reduz-icms-pago-rede-farmacias