Tributologia # 309 - DIFAL do ICMS: STJ fecha a porta para os contribuintes?

The Superior Court of Justice (STJ) validated the collection of the ICMS Differential Tax (Difal) based on the Kandir Law, even before the entry into force of Complementary Law 190/2022. In practice, the decision represents a significant victory for the States and an important message for companies that were disputing the requirement of the differential tax rate in interstate transactions destined for final consumers who are taxpayers of the tax. The central point of the debate was simple, but of great impact: did the Kandir Law already provide sufficient regulation to allow the collection of the Difal, or would Complementary Law 190/2022 be necessary to legitimize the requirement? The 1st Section of the STJ understood that yes: Complementary Law 87/1996 already contained the necessary elements for the collection. In this episode of Tributologia, I explain what was decided, what the difference is between transactions with ICMS taxpayers and non-taxpayers, and what the practical impacts are for companies in commerce, industry, and for those who are still disputing amounts paid before 2022. Tributologia: Tax Law without complication, but with depth.