The president of the Federal Supreme Court, Minister Luís Roberto Barroso, included on the agenda for November 22 the trial on Difal — the difference in ICMS rates between states.
The trial was halted by a request for a special hearing made in December of last year by Minister Rosa Weber, who is now retired. The STF is judging three direct actions of unconstitutionality on the subject. They discuss when states can charge the differential.
The matter began to be judged in September 2022. The rapporteur of the three actions, Minister Alexandre de Moraes, voted for the possibility of the tax being charged last year, since, in his understanding, there was no institution, nor increase, of tax, but only the regulation of what already existed.
Divergences
Minister Dias Toffoli requested a review and released the case the following month, when he presented a partial disagreement. However, he also considered that LC 190/22, which regulated Difal, began to produce effects in 2022.
Another person who dissented was Justice Edson Fachin. He argued that the law regulating Difal must observe the principles of annual and nonagesimal precedence. Therefore, the charge would only be possible this year. Justices Cármen Lúcia, Ricardo Lewandowski, André Mendonça and Rosa Weber agreed with this vote.
After also requesting a review of the trial, Minister Gilmar Mendes agreed with Toffoli's understanding. Now, the trial will start again from scratch.
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Source: https://www.conjur.com.br/2023-out-24/stf-pauta-julgamento-difal-icms-dia-22-novembro