{"id":1349,"date":"2023-10-04T08:12:00","date_gmt":"2023-10-04T08:12:00","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=1349"},"modified":"2023-10-05T20:14:40","modified_gmt":"2023-10-05T20:14:40","slug":"majoracao-da-aliquota-de-icms-deve-considerar-anterioridade-anual-decide-stf","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/majoracao-da-aliquota-de-icms-deve-considerar-anterioridade-anual-decide-stf\/","title":{"rendered":"Increase in ICMS tax rate must consider annual precedence, decides STF"},"content":{"rendered":"<p>The Federal Supreme Court (STF) considered irregular the collection of the increase in the internal ICMS rate from 18% to 20% in the state of Tocantins in 2023. The decision was unanimous, in the judgment of direct unconstitutionality action 7,375.<\/p>\n\n\n\n<p>The ADI was filed by the PSD, which questioned the constitutionality of a provision of provisional measure (MP) 33\/2022, converted into Law 4,141\/2023, which increased the rate.<\/p>\n\n\n\n<p>According to the applicant, in order to take effect in 2023, the provisional measure should have been converted into law by the last day of the 2022 financial year, which did not happen: the normative act only became law in April 2023.<\/p>\n\n\n\n<p>\u201cThe unconstitutionality is so flagrant that it does not require major digressions, since in the present case, the failure to convert MP\/33 into law by the end of the year of its enactment (2022) failed to comply, in order to produce its effects in 2023, with the provisions of art. 62, \u00a72\u00ba of the Federal Constitution, thus not observing the principle of annual prior notice provided for in Art. 150, III, \u201cb\u201d of the Magna Carta, and Law 4.141\/2023, even in force, must wait until January 1, 2024 to produce its effects\u201d, argued the party.<\/p>\n\n\n\n<p>The rapporteur, Minister Andr\u00e9 Mendon\u00e7a, agreed that the increase violated the constitutional principle of annual precedence. He determined that the 20% rate would only apply from January 1, 2024.<\/p>\n\n\n\n<p>Mendon\u00e7a mentioned, in his vote, that the Constitution in fact establishes that provisional measures that imply the institution or increase of taxes will only produce effects in the following financial year if they have been converted into law by the last day of the year in which they were issued.<\/p>\n\n\n\n<p>\u201cUnder penalty of allowing the taxing entity to manipulate the time frames in terms of creating and increasing taxes, the Reforming Constituent Power brought to light the rule contained in art. 62, \u00a7 2, of the constitutional text, according to which only with the stabilization of the normative act, which occurs with the conversion of the MP into law, according to the wording of this STF, can it be considered that the teleology of the prior exercise has been achieved\u201d, pointed out the rapporteur.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source: <a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/majoracao-da-aliquota-de-icms-deve-considerar-anterioridade-anual-decide-stf-04102023\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/majoracao-da-aliquota-de-icms-deve-considerar-anterioridade-anual-decide-stf-04102023<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>O Supremo Tribunal Federal (STF) considerou irregular a cobran\u00e7a da majora\u00e7\u00e3o da al\u00edquota do ICMS interno de 18% para 20% no estado do Tocantins ainda no ano de 2023. A decis\u00e3o foi un\u00e2nime, no julgamento da a\u00e7\u00e3o direta de inconstitucionalidade 7.375. A ADI foi ajuizada pelo PSD, que questionou a constitucionalidade de dispositivo da medida [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[492,476,102,550],"class_list":["post-1349","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-aliquota-2","tag-anterioridade","tag-icms-2","tag-majoracao-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Majora\u00e7\u00e3o da al\u00edquota de ICMS deve considerar anterioridade anual, decide STF - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/majoracao-da-aliquota-de-icms-deve-considerar-anterioridade-anual-decide-stf\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Majora\u00e7\u00e3o da al\u00edquota de ICMS deve considerar anterioridade anual, decide STF - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal (STF) considerou irregular a cobran\u00e7a da majora\u00e7\u00e3o da al\u00edquota do ICMS interno de 18% para 20% no estado do Tocantins ainda no ano de 2023. A decis\u00e3o foi un\u00e2nime, no julgamento da a\u00e7\u00e3o direta de inconstitucionalidade 7.375. 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