[co-author: Bruno Vieira]
On February 4, 2025, and by unanimous vote, the Brazilian Supreme Court’s (STF) Plenary confirmed that the non-levy of ICMS will only apply from the 2024 fiscal year, with the exception of administrative and judicial proceedings pending judgement until the publication of the judgment minutes of ADC 49 (April 29, 2021).
The Court had analyzed “according to article 102, §2°, of the Federal Constitution, whether the attribution of prospective effects to the declaration of unconstitutionality of the levy of ICMS on the transfer of goods between establishments of the same taxpayer, established in Theme 1.099/RG and in ADC 49, imposes the levy of the tax on transactions not subject to modulation of effects.”
This concluded the trial of Theme 1,367 of General Repercussion (leading case Extraordinary Appeal No. 1,490,708).
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