STJ Rules On Tax Issues With Impact On Different Sectors

Last week, the Superior Court of Justice (STJ) adjudicated significant tax issues with binding effects on all judges and courts under the systematic of repetitive appeals.

We have prepared the following alert, summarizing the main decisions applicable to different sectors of the economy.

Attention for those who:

• Are tax substituted for the State VAT (ICMS);
• Have recovered tax credits updated by SELIC rate;
• Are or intend to enter into tax installment plans;
• Pay additional hazard pay to employees;

STJ modulates the effects of the decision excluding ICMS-ST from the PIS/Cofins base to march 2017

The 1st Section of the Superior Court of Justice (STJ) decided that the Theme 1125 of Repetitive Appeals, in which the Court determined that the ICMS due on Tax Substitutions (ICMS-ST) should not be included in the PIS/COFINS calculation base, will produce effects as of March 15, 2017.