{"id":1413,"date":"2024-04-02T19:31:00","date_gmt":"2024-04-02T19:31:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1413"},"modified":"2024-04-03T19:23:57","modified_gmt":"2024-04-03T19:23:57","slug":"stj-afasta-icms-na-transferencia-de-bens-entre-estabelecimentos-da-mesma-empresa","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/stj-afasta-icms-na-transferencia-de-bens-entre-estabelecimentos-da-mesma-empresa\/","title":{"rendered":"STJ rejects ICMS on the transfer of goods between establishments of the same company"},"content":{"rendered":"<p>2nd CLASS<\/p>\n\n\n\n<p>Process: AREsp 2215002\/MG<\/p>\n\n\n\n<p>Parties: State of Minas Gerais x Brazilian Aluminum Company and Subsidiaries<\/p>\n\n\n\n<p>Rapporteur: Francisco Falcao<\/p>\n\n\n\n<p>Unanimously, the ministers upheld the decision of the Court of Justice of Minas Gerais (TJMG) that removed the collection of ICMS in the case of transfer of goods between establishments of the same taxpayer.<\/p>\n\n\n\n<p>The state tax authorities claimed that the taxpayer should have reversed ICMS credits, since subsequent transactions involving the goods would not be taxable. The company, in turn, argued that Summary 166 of the STJ applies to the specific case, which provides that \u201cthe simple movement of goods from one establishment of the same taxpayer to another does not constitute a taxable event for ICMS.\u201d<\/p>\n\n\n\n<p>The issue was also addressed by the Federal Supreme Court (STF), in Declaratory Action of Constitutionality (ADC) 49, in whose judgment, in 2021, it was decided that it is not possible to charge ICMS on the interstate transfer of goods between establishments of the same legal entity. The decision was modulated to produce effects only from the 2024 financial year.<\/p>\n\n\n\n<p>At the STJ, the understanding of Minister Francisco Falc\u00e3o prevailed, who denied the appeal of the State of Minas Gerais, maintaining the decision of the court of origin to remove the ICMS charge.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Source: <a href=\"https:\/\/jota.pro\/tributos\/9260\">https:\/\/jota.pro\/tributos\/9260<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"<p>2\u00aa TURMA Processo : AREsp 2215002\/MG Partes : Estado de Minas Gerais x Companhia Brasileira de Alum\u00ednio e Filiais Relator : Francisco Falc\u00e3o Por unanimidade, os ministros mantiveram a decis\u00e3o do Tribunal de Justi\u00e7a de Minas Gerais (TJMG) que afastou a cobran\u00e7a do ICMS no caso de transfer\u00eancia de bens entre estabelecimentos do mesmo contribuinte. [&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":[508,102,559],"class_list":["post-1413","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-adc49","tag-icms-2","tag-transferencia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ afasta ICMS na transfer\u00eancia de bens entre estabelecimentos da mesma empresa - 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\/stj-afasta-icms-na-transferencia-de-bens-entre-estabelecimentos-da-mesma-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ afasta ICMS na transfer\u00eancia de bens entre estabelecimentos da mesma empresa - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"2\u00aa TURMA Processo : AREsp 2215002\/MG Partes : Estado de Minas Gerais x Companhia Brasileira de Alum\u00ednio e Filiais Relator : Francisco Falc\u00e3o Por unanimidade, os ministros mantiveram a decis\u00e3o do Tribunal de Justi\u00e7a de Minas Gerais (TJMG) que afastou a cobran\u00e7a do ICMS no caso de transfer\u00eancia de bens entre estabelecimentos do mesmo contribuinte. 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