ICMS SP – Amendment to CAT Ordinance No. 42 of 2018 – Reimbursement of tax withheld due to passive subjection by substitution or advance
With the publication of CAT Ordinance No. 04/22, the mandatory use of the Electronic Reimbursement Management System - e-Resgarcimento - was extended from 02/01/2022 to 09/01/2022 for reimbursement...
São Paulo will charge ICMS Difal from April 1st
The State of São Paulo will charge the ICMS tax rate differential (Difal) on e-commerce starting April 1, 2022. The date is stated in the Communiqué...
STJ: ICMS is not levied on satellite capacity provision services
Understanding that the service of providing satellite capacity does not constitute a telecommunications activity, the 1st Panel of the Superior Court of Justice decided that ICMS does not apply to this...
STJ will define whether PIS/Cofins credits are valid for grain exports
The Superior Court of Justice (STJ) may define, through an appeal with repetitive effect, an important issue for the agricultural sector: whether there is a right to presumed credit...
Judge in Vitória exempts company from Difal-ICMS until specific state law is issued
The opening of disputes against the charging of the difference in ICMS tax rate (Difal) in transactions in which the consumer is in another state, such as in e-commerce, adds yet another...