The TJSP (São Paulo Court of Justice) granted a groundbreaking decision that allows the transfer of goods to a facility of the same company throughout the national territory without the incidence of ICMS (Tax on Circulation of Goods and Services), even when in the preceding operations, internal, there was a deferral of ICMS
The understanding respects the decision of the STF (Supreme Federal Court), which established that there is no incidence of tax on transfers within the same company – matriz filial/filial matriz – even if located in different States. The states were preventing the circulation of goods when, in internal operations, background, there was a deferral of ICMS. In some cases, there was the seizure of goods at the checkpoints and the requirement for the payment of previously deferred ICMS as a condition for the release of the cargo
The lawyers Joaquim Rolim Ferraz, Ubaldo Juveniz Jr and Rangel Fiorin, partners in the Tax area of Juveniz Jr Rolim Ferraz Law Firm, they explain that the States, they were contradicting the judgment of the STF that ensured the free circulation of goods between establishments of the same company, without the incidence of ICMS, throughout the national territory, issuing a notice of violation, when there was deferral in the previous internal operations, the postponement of the deadline for the payment of ICMS, that is, they were creating obstacles to the free movement of products
"We had been combating this with specific cases". Now, we obtained a decision ensuring the circulation of the goods, meeting the understanding of the STF regarding non-incidence, even when there was deferral in the preceding operations. There is a huge number of companies with this problem today both in retail and in industry, comment Ferraz
